United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0081407 - HQ 0081616 > HQ 0081546

Previous Ruling Next Ruling



HQ 081546


October 31, 1988

CLA-2 CO:R:C:G 081546 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: Item No. 2927.00.4000 HTSUSA

Mr. B. C. Jardak
Mobay Corporation
Agricultural Chemicals Division
Box 4913
Kansas City, Missouri 64120

RE: Classification of LESAN (technical), a fungicide

Dear Mr. Jardak:

Your letter of December 21, 1987, concerns the dutiable status of LESAN, a fungicide from West Germany, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

LESAN (technical), a nonmercurial fungicide, has the chemical name: sodium [4-(dimethylamino) phenyl] diazenesul- fonate. It is described as a vegetable, turf, row crop, soil and seed treatment fungicide.

ISSUE:

Whether LESAN is classifiable under Chapter 38 or Chapter 29 of the HTSUSA.

LAW AND ANALYSIS:

In the heading 3808, HTSUSA, it is stated that the provision covers products which are packaged for retail sale. Since it is the technical grade of LESAN which is being imported, it would be used, subsequent to importation, in many formulations; there- fore, it is not a product which is covered by chapter 38. Rather, it would be classifiable as an organic compound in chapter 29. LESAN is classifiable in subheading 2927.00.4000, HTSUSA, the provision for other diazo-, azo-, or azoxy-compounds. The rate of duty is 13.5 percent as valorem.

This product may be subject to the regulations of the Environmental Protection Agency. For further information you may contact them at 401 M Street, S.W., Washington, D.C., 20460.

HOLDING:

LESAN (technical) is classifiable under the subheading 2927.00.4000, HTSUSA. The rate of duty is 13.5 percent ad valorem. This classification represents the present position of the Customs Service on the dutiable status of this merchandise under the HTSUSA, which is scheduled to replace the Tariff Schedules of the United States (TSUS), on January 1, 1989. If there are any changes in the HTSUSA prior to the effective date, this advice may not continue to be applicable.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: