CLA-2-38:RR:E:NC:2:238
Mr. Michael Blythe
Syngenta Crop Protection, Inc.
410 South Swing Road
Greensboro, NC 27419
RE: The tariff classification of Ridomil Gold MZ©
Dear Mr. Blythe:
In your letter dated February 22, 2007, you requested a tariff classification ruling.
The subject product, Ridomil Gold MZ©, is a prepared fungicide, to be imported in wettable powder and granular forms, containing (by weight) 64% mancozeb (CAS-8018-01-7, chemically class: dithiocarbamate fungicide) and 4% mefenoxam (CAS-70630-17-0, chemically class: phenylamide fungicide) as the active ingredients. The chemical structure of mancozeb shows that it is neither “aromatic” nor “modified aromatic,” for tariff purposes, while the chemical structure of mefenoxam reveals the presence of an (unfused) benzene ring. Therefore, unlike mancozeb, mefenoxam is “aromatic,” id, for tariff purposes.
You assert, pursuant to Rule 3(b) of the General Rules of Interpretation, HTSUS, that Ridomil Gold MZ© is properly classified in subheading 3808.92.2400, HTSUS, as an “other” fungicide. We do not agree. The Harmonized System Explanatory Notes to Rule (2b) of the General Rules of Interpretation, HTSUS, indicate, inter alia, that “Mixtures being preparations described as such in a Section or Chapter Note or in a heading text are to be classified under the provisions of (GRI) Rule 1.” The subject product is a preparation described in the text of heading 3808, HTSUS. As a fungicide containing mefenoxam, it is specifically described in subheading 3808.92.1500, HTSUS, which provides for fungicides containing any aromatic or modified aromatic fungicide (i.e., mefenoxam). Accordingly, it is our determination that the subject product is not prima facie classifiable under two or more subheadings. Therefore, resort to Rule 3 of the General Rules of Interpretation, HTSUS, is unwarranted.
The applicable subheading for Ridomil Gold MZ© will be 3808.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insecticides, … , fungicides, … , put up in forms or packings for retail sale or as preparations or articles … : Fungicides: Containing any aromatic or modified aromatic fungicide: Other.” The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which are administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. Information on the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA) can be obtained by contacting the National Pesticide Information Center (NPIC) at 1-800-858-7378, or by visiting the EPA website at www.epa.gov.
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 646-733-3033.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division