HQ 0086173 - Piperonyl butoxide, CAS# 51-03-6 - United States International Trade Commision Rulings

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HQ 086173

March 29, 1990

CLA-2:CO:R:C:G 086173 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2932.90.4100

Mr. Malcom Miller
Prentiss Drug & Chemical Co., Inc.
C.B. 2000
Floral Park, NY 11001

RE: Piperonyl butoxide, CAS# 51-03-6

Dear Mr. Miller:

This is in reference to your request for classification of piperonyl butoxide from Brazil under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue, piperonyl butoxide (PBO), an aromatic heterocyclic compound with oxygen heteroatoms only, is used as an insecticide synergist with pyrethrins, carbamates, and other insecticides. As a synergist, PBO heightens the efficiency or effect of one or more compounds of a mixture. There is no evidence that piperonyl butoxide has insecticidal activity if used alone.

Under the previous tariff legislation, the Tariff Schedules of the United States (TSUS), piperonyl butoxide was classified as either a cyclic organic benzenoid chemical not as a benzenoid pesticide or, if derived from natural sources, as an ether of a polyhydric alcohol.

ISSUE:

Is piperonyl butoxide classifiable as an other aromatic pesticide?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative section or chapter notes.

You state that the product at issue should be classified as a pesticide under subheading 2932.90.20, HTSUS, which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: other: aromatic: pesticides: other. We disagree. The product is a synergist used in conjunction with a pesticide to enhance the action of a pesticide. However, piperonyl butoxide when used alone does not appear to have any pesticidal activity. Though, as you indicate, the Environmental Protection Agency (EPA) considers this product to be an insecticide, the goals and missions of Customs and the EPA are different and thus, the determination of the definition of a product by one agency is not always applicable to the other agency.

Due to the lack of insecticidal activity this product would not be properly classified in a subheading that provides for pesticides. Therefore, the subheading which provides the most specific description is 2932.90.4100, HTSUSA, which provides for other aromatic, heterocyclic compounds with oxygen hetero-atom(s) only: other: other.

We understand your concerns with the variations that have occurred with the changes from the TSUS to the HTSUSA. Pursuant to Congressional directives, U.S. officials worked for many years to develop the conversion of the former statute, TSUS, to the HTSUSA. Efforts were made to avoid tariff rate changes to the extent practicable and to simplify the tariff where possible without significant rate changes. Hearings were held under the direction of the Office of the United States Trade Representative, and negotiations were held among the GATT partners to work out duty changes. It was not possible to develop the conversion without any change at all. The HTSUSA is a new statute. It groups articles in different ways from the TSUS in some cases, and it uses different rules of classification. The U.S. Customs Service is an administrative agency, and as such, has no authority to make any changes in the terms of the statute. If you seek statutory rate changes, you should continue to work with Congress and the International Trade Commission.

HOLDING:

The product at issue, piperonyl butoxide from Brazil, is properly classified in subheading 2932.90.4100, HTSUSA, which provides for other aromatic, heterocyclic compounds with oxygen hetero-atom(s) only: other: other. The rate of duty is 13.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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