CLA-2-38:OT:RR:E:NC:2:238
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223
RE: The tariff classification of Cop-R-Tox® Wood Preservative
Dear Mr. O’Rourke:
In your letter dated August 28, 2009, you requested a tariff classification ruling.
The subject merchandise, Cop-R-Tox® Wood Preservative, is a solution of Copper Naphthenate (CAS# 1338-02-9) in petroleum distillate. It is described as a penetrating liquid copper which is used for protection against mildew and mold, rot-causing fungus and termites. It is for commercial and residential use in protecting bare new wood and previously unfinished wood such as floor joists, sills, bottom plates and other areas prone to damage from decay. It is also for marine use, and may be applied to wood boats, canvas, ropes and nets. According to the label, it is available in one gallon or five gallon containers.
The applicable subheading for the Cop-R-Tox® Wood Preservative will be 3808.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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): 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