CLA-2 CO:R:C:G 088109 SLR
Mr. Zhong Jianyi
Diben Association, Inc.
Apartado 1119
Balboa Ancon
Panama, Rep. de Panama
RE: Insecticide
Dear Mr. Jianyi:
This is in reference to your letter of October 30, 1990,
requesting the classification of "Tiza Insecticida Maravillosa"
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The product, a sample of which was provided
for our inspection, is manufactured in Panama from raw materials
imported from France.
FACTS:
"Tiza Insecticida Maravillosa" is an insecticide product
in the form of chalk. It is composed of an aromatic insecticide
known as Decamethrin (also known as Decas or Deltamethrin)
and having the chemical name (s)-a-cyano-m-phenoxybenzyl
(1r, 3r)-3(2,2 dibromovinyl)-dimethylcyclopropane-carboxylate
2.0-3.0 percent by weight and calcium sulfate 97-98 percent by
weight. The chalk is wrapped in a clear plastic bag and placed
inside a paper box measuring 1 inch by 3 inches. The product is
then put up for retail sale.
ISSUE:
What is the proper classification of the product at issue
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 3808, HTSUSA, provides, in pertinent part, for
"[i]nsecticides...put up in forms or packaging for retail
sale...." As the product in question is an insecticide and is
packaged for retail sale, it is classifiable in heading 3808.
HOLDING:
"Tiza Insecticida Maravillosa" is classifiable in
subheading 3808.10.2000, HTSUSA, which provides for insecticides,
rodenticides, fungicides, herbicides, antisprouting products and
plant-growth regulators, disinfectants and similar products, put
up in forms or packings for retail sale or as preparations or
articles (for example, sulfur-treated bands, wicks and candles,
and flypapers): insecticides: other: containing any aromatic or
modified aromatic insecticide. The applicable rate of duty is
1.8 cents per kilogram plus 9.7 percent ad valorem.
Articles classifiable under subheading 3808.10.2000, HTSUSA,
which are products of Panama, are entitled to duty free treatment
under the Generalized System of Preferences upon compliance with
all applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division