CLA-2-29:OT:RR:NC:2:239

Mr. Jae Seok Park
1950 Albany Post Road
Wallkill, NY 12589

RE: The tariff classification of Indole-3-butyric acid, CAS No. 133-32-4, and Nicotinic acid, CAS No. 59-67-6, imported in retail packaging, from Korea

Dear Mr. Park:

In your letter dated July 8, 2011, you requested a tariff classification ruling.

Indole-3-butyric acid, also known as 1H-Indole-3-butanoic acid, is an aromatic heterocyclic compound with a nitrogen hetero-atom only. The product is used as a plant growth regulator that enhances growth and development of a plant.

Nicotinic acid, also known as 3-Pyridinecarboxylic acid, is a heterocyclic compound with a nitrogen hetero-atom only containing an unfused pyridine ring. The product is a chemical intermediate. However, you indicate in your letter that both products will be used in the hydroponic system of growing plants. The applicable subheading for Indole-3-butyric acid will be 2933.99.2200, Harmonized Tariff Schedule of the United States (HTS), which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Aromatic or modified aromatic: Other: Pesticides: Other: Other. The rate of duty will be 6.5 percent ad valorem.

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.

The applicable subheading for the Nicotinic acid will be 2933.39.6190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Other: Products described in additional U.S. note 3 to section VI. Pursuant to General Note 13 to the Harmonized Tariff Schedule of the United States, this product will be free of duty.

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).

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 (646) 733-3032.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division