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HQ 960172




October 21, 1997

CLA-2 RR:TC:FC 960172 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2933.90.0200

Ms. B.C. Jardak
Bayer Corporation
8400 Hawthorn Road
P.O. Box 4913
Kansas City, MO 64120-0013

RE: Modification of NYRL A87042; Azinphos-methyl (CAS 86-50-0)

Dear Ms. Jardak:

This letter modifies New York Ruling Letter (NYRL) A87042, dated August 27, 1996, wherein Customs ruled, in part, on the tariff classification of Azinphos-methyl (CAS-86-50-0) imported in bulk form from Germany.

FACTS:

This ruling is intended to modify NYRL A87042, and only pertains to the product identified as Azinphos-methyl (CAS 86-50-0), which was classified within subheading 2933.90.1700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NYRL A87042 was published on September 17, 1997, in the Customs Bulletin, Volume 31, Number 37/38.

ISSUE:

What is the correct tariff classification for Azinphos-methyl (CAS 86-50-0)?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). 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 GRI's 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 HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

It has come to our attention that the product identified as Azinphos-methyl, was incorrectly classified in NYRL A87042. In fact, Azinphos-methyl, which has the chemical name of 0,0-Dimethyl S-[4-oxo-1,2,3-benzotriazin-3(4H)-yl)methyl]-phosphorodithioate, is provided for, by name, within subheading 2933.90.0200, HTSUSA.

HOLDING:

The product identified as, Azinphos-methyl, is properly classifiable within subheading 2933.90.0200, HTSUSA, which provides for "Heterocyclic compounds with nitrogen hetero- atom(s) only: Other: Aromatic or modified aromatic: 0,0-Dimethyl S-[4-oxo-1,2,3- benzotriazin-3(4H)-yl)methyl]-phosphorodithioate." This provision is duty free under the general column one rate.

NYRL A87042 is hereby modified.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C., 20460, (202) 554-1404, or EPA Region II at (908) 321-6669.

Sincerely,

John Durant, Director

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