Mr. Mark D. Pinchok
Bayer Corporate and Business Services
100 Bayer Road
Pittsburgh, PA 15068
RE: The tariff classification of Fosetyl Al Technical (CAS-39148-24-8) and Aliette® WDG Brand Fungicide, from France
Dear Mr. Pinchok:
In your letter dated May 9, 2008, on behalf of Bayer CropScience LP, you requested a tariff classification ruling.
The first product, Fosetyl Al Technical, also known as Aluminum tris(O-ethylphosphonate) is an organic compound and an active fungicide ingredient that is used in the formulation of finished pesticides. It works by inhibiting germination of spores or by blocking development of mycelium and sporulation.
The second product, Aliette® WDG Brand Fungicide is a fungicide formulated with Fosetyl Al, as the active ingredient. According to your letter, Aliette® WDG Brand Fungicide is a formulated citrus fungicide that delivers true, two-way systematic activity allowing it to travel up and down the plant. This creates a protection against various diseases such as phytophthora, downy mildew, etc. and attacks multiple growth stages for better overall disease control.
The applicable subheading for the Fosetyl Al Technical in bulk form will be 2920.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives (con.): Other: Other: Other.” The rate of duty will be 3.7% ad valorem. However, Fosetyl Al Technical is eligible for a temporary free rate of duty under subheading 9902.01.73, HTSUS, which provides for “Aluminum tris(O-ethylphosphonate) (CAS No.39148–24–8) (provided for in subheading 2920.90.50). The rate of duty will be free with an effective period of on or before 12/31/2009.
The applicable subheading for Aliette® WDG Brand Fungicide will be 3808.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Fungicides: Other: Other: Other.” The rate of duty will be 5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which are administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. Information on the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA) can be obtained by contacting the National Pesticide Information Center (NPIC) at 1-800-858-7378, or by visiting the EPA website at www.epa.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 646-733-3033.
Robert B. Swierupski