Ms. Diane Fago
630 Freedom Business Center, Suite 402
King of Prussia, PA 19406
RE: The tariff classification of Acephate 97 UP from India
Dear Ms. Fago:
In your letter dated January 30, 2012 you requested a tariff classification ruling. We apologize for the delay as the information was sent to our Laboratory for analysis.
The subject product, Acephate 97 UP, is a concentrated organophosphate insecticide that contains 97% by weight of Acephate (CAS-30560-19-1), as the active ingredient with the remaining 3% as other ingredients which includes a proprietary surfactant. It is used for controlling pests on selected agricultural crops and in certain non-crop area. In your letter, you state that Acephate 97 UP will be imported in 1,000 pound sacks as well as in 2x10 pound cases. You also state that it will be sent directly to distributors upon importation and that it must be diluted as per the directions for use label. According to the directions for use label submitted to this office, Acephate 97 UP appears to be sprayed directly by professional pest control handlers after dilution with water.
You suggest classification for Acephate 97 UP in heading 2930, HTSUS, which provides for Organo-Sulfur compounds. In our opinion, it is a formulated insecticidal preparation that is processed beyond the definition of Chapter 29 Note 1(a) as a separate chemically defined organic compound, whether or not containing impurities. Furthermore, according to the General Explanatory Notes to heading 3808, HTSUS, “Intermediate preparations, requiring further compounding to produce the ready-for-use insecticides, fungicides, disinfectants, etc., are also classified here (i.e., under heading 3808, HTS), provided they already possess insecticidal, fungicidal, etc., properties.” For the preceding reasons it is our determination that classification of the subject product will be in heading 3808, HTSUS, as an insecticidal preparation for tariff purposes.
The applicable subheading for the Acephate 97UP will be 3808.91.5000, 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): Other: Insecticides: Other: Other.” The rate of duty will be 5 percent 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 ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs. Information on the FIFRA can be obtained by calling the EPA at (202) 260-2090, or by visiting their website at www.epa.gov.
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 Judy Lee at (646) 733-3033.
Thomas J. Russo
National Commodity Specialist Division