CLA-2 CO:R:C:F 956824 JGH
Area Director of Customs
110 S. Fourth Street
Minneapolis, Minnesota 55401
RE: Decision on Application for Further Review of Protest No.
3501-4-100268, on the classification of "Fungaflor"
This protest filed at your port concerns the classification
of a fungicide from Belgium, "Fungaflor."
"Fungaflor" technical, product of Belgium, was entered on
December 26, 1993, liquidated on April 22, 1994, with the protest
filed on July 8, 1994. Technical information states that
"Fungaflor" is the trade name for Imazalil technical; (chemical
imidazole); (CAS No.73790-28-0). It is regarded as a systemic
fungicide for wheat and barley seeds in the treatment of common
(dryland) root rot and associated seedling diseases.
"Fungaflor" technical was entered under the provision for
other aromatic nitrile-function compounds: Pesticides: Fungicides
in subheading 2926.90.2100, HTSUS. Customs changed the
classification to that for Other Heterocyclic compounds with
nitrogen hetero-atom(s) only; nucleic acids and their salts:
Compounds containing an unfused imidazole ring (whether or not
hydrogenated) in their structure: Aromatic or modified aromatic:
Products described in additional U.S. Note 3 to Section VI, in
subheading 2933.29.3000, HTSUS.
Classification of a of an aromatic compound with an unfused
benzene ring and an unfused imidazole ring. - 2 -
LAW AND ANALYSIS:
The importer believes that the chemical is classified as a
nitrile-function compound fungicide in heading 2926, HTSUS.
However, the Explanatory Notes to heading 2926 state that the
general formula for nitriles is R.C=N in which R is an alkyl or
aryl radical or sometimes nitrogen. The Farm Chemicals Handbook
(1994) indicates that Imazalil contains no nitrile function, and
therefore is not classifiable in heading 2926. Following the
definition of aromatic and modified aromatic in Additional U.S.
Note 2 (a) and (b), Section VI, HTSUS, it should be noted that
the compound is aromatic (has an unfused benzene ring); and
contains a heterocyclic ring (unfused imidazole ring) which
contains only nitrogen hetero atoms in its structure. In
addition it is not listed in the Chemical Appendix to the Tariff
You are directed to deny the protest in full.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant not later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Lexis, Freedom of Information
Act and other public access channels.
John Durant, Director
Commercial Rulings Division