CLA-2 CO:R:C:G 081542 SR
Mr. B.C. Jardak
Mobay Corporation
P.O. Box 4913
Kansas City, Mo. 64120-0013
RE: Classification of Oftanol insecticide
Dear Mr. Jardak:
This is in reference to your letter of December 21, 1987,
requesting the tariff classification of Oftanol, technical
grade, insecticide from West Germany under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
Oftanol, technical grade, is an insecticide with the
common name of Isofenphos. It is a benzenoid compound which is
an active ingredient for insecticide. Descriptive literature
provided by the company states that Oftanol is a soil
insecticide.
ISSUE:
Whether Oftanol, technical grade, is classifiable as a
compound with other nitrogen function in Chapter 29 or as an
insecticide in Chapter 38 of the HTSUSA.
LAW AND ANALYSIS:
For tariff purposes, Oftanol is a benzenoid insecticide.
Insecticides are classified in Chapter 29 or 38. The Chapter
Notes to schedule 38 state: "1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the
exception of the following:...(2) Insecticides...put up and
described in heading No. 38.08." Heading No. 38.08 provides
for insecticides put up in forms or packings for retail sale.
Because Oftanol is a technical grade it is not suitable to be
put up for retail sale and therefore must be classified in
Chapter 29.
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HOLDING:
Oftanol, technical grade, is classifiable under subheading
2929.90.10, HTSUSA, as a compound with other nitrogen function,
other, aromatic, products described in additional U.S. Note 3
to Section VI and dutiable at the rate of 13.5 percent ad
valorem.
This classification represents the present position of the
Customs Service regarding the dutiable status of the
merchandise under the proposed HTSUSA. If there are changes
before enactment this advice may not continue to be applicable.
This product may be subject to the regulations of the
Enviromental Protection Agency (EPA). The EPA may be contacted
at 401 M Street, S.W., Washington, D.C. 20460, telephone number
(202) 382-2090.
Sincerely,
John Durant, Director
Commercial Rulings Division