CLA-2 RR:TC:FC 957796 RC
Mr. Phillip C. Mozer
Chem-Real Company
3700 Havana Street
Denver, Colorado 80239
RE: Request for Tariff Classification of Pyrethrum extracts, standardized with Xylene
Dear Mr. Mozer:
This additional response to your letter, dated August 1, 1994, requesting tariff classifications for various chemicals under the Harmonized Tariff Schedule of the United States (HTSUS) addresses specifically the classification of the Pyrethrum extracts.
FACTS:
You describe the subject chemicals as follows: bulk, maximum size package, pyrethrum, 25 percent natural product, no CAS #; bulk, maximum size package, pyrethrum, 20 percent natural product, no CAS #. In a telephone conversation with Customs personnel in New York, on May 1, 1995, you clarified the subject products consist of 20 percent and 25 percent (by weight), respectively, by the addition of xylene. Basically, the manufacture of these products involves the extraction of pyrethrum from chrysanthemum flowers with volatile organic solvents, followed by evaporation of the solvent and addition of an inert substance (i.e., xylene) to standardize the extract to the desired concentration (i.e., 20 or 25 percent). You submitted a manufacturer's flow chart indicative of the chemical dilutions with respect to the pyrethrum products.
ISSUE:
What are the proper tariff classifications for Pyrethrum extracts, standardized with Xylene under the HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.
Heading 1302, HTSUSA, provides for "Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products."
According to the Farm Chemicals Handbook ‘95, Pyrethrum is a botanical (natural) insecticide obtained by extraction of chrysanthemum flowers native to (principally) Kenya, Rwanda, Tanzania, and Ecuador. It acts as a contact insecticide, and is used extensively in stock sprays, pet sprays, and to protect stored food in warehouses, etc. Therefore, Pyrethrum is a vegetable extract.
The ENs to heading 13.02 list "Pyrethrum extract" as one of the products classifiable therein. In addition, the EN's to heading 13.02 (p. 92) indicate that "... pyrethrum extract may be standardized by adding mineral oil to produce commercial grades with a standard pyrethrin content of, e.g., 2%, 20% or 25%)." In our opinion, although the EN's refer only to pyrethrum extract standardized with mineral oil, the use of xylene to standardize the extract would not preclude classification of the subject products within heading 13.02.
Accordingly, the subject products constitute vegetable extracts, for tariff purposes, and are properly classifiable within subheading 1302.14.0000, HTSUS, the provision for "Vegetable saps and extracts: Of pyrethrum or of the roots of plants containing rotenone."
HOLDING:
Pyrethrum extracts, standardized with Xylene falls into subheading 1302.14.0000, HTSUS, the provision for "Vegetable saps and extracts: Of pyrethrum or of the roots of plants containing rotenone." The applicable rate of duty is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division