CLA-2-38:RR:NC:2:238 H81472
Ms. Holly Morien Meaders
Gowan Company
370 S. Main Street
P.O. Box 5569
Yuma, AZ 85366-5569
RE: The tariff classification of Neemazal™ Technical from India
Dear Ms. Meaders:
In your letter dated April 6, 2001, resubmitted on May 10, 2001, you requested a tariff classification ruling.
The subject product, Neemazal™ Technical, is an intermediate insecticidal preparation which, according to the EPA label, contains azadirachtin (CAS-11141-17-6) as the active ingredient (37% by weight). The product is used for formulating ready-to-use azadirachtin-based preparations, such as Neemazal™ - T/S 1.2 EC (an emulsifiable concentrate containing 1.2% by weight of azadirachtin), for agricultural, textile, domestic and veterinary pest management.
You propose in your letter that the subject product should be classified as a vegetable extract within subheading 1302.19.9040, HTS. However, in our opinion, this product is excluded from heading 1302, HTS, by virtue of its being specified or included in a more specific heading, namely, heading 3808, HTS, which encompasses products already possessing pesticidal properties that merely require further compounding to produce ready-to-use pesticides (e.g., Neemazal™ - T/S 1.2 EC). Explanatory Notes 1302(A), HTS, and 3808(2), HTS.
The applicable subheading for the subject product will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Insecticides, … , put up in forms or packings for retail sale or as preparations or articles … : Insecticides: Other: Other: Other" The rate of duty will be 5 percent ad valorem.
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 212-637-7068.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division