CLA-2-38:OT:RR:NC:N2:238
Ms. Jennifer Diaz
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of Neem Seed Extract and Neem Oil from Thailand
Dear Ms. Diaz:
In your letter dated April 26, 2012, on behalf of your client, Marketing Arm International, Inc., you requested a tariff classification ruling. We apologize for the delay as the samples provided were sent to our laboratory for analysis.
The first product, Need Seed Extract, is an insecticidal preparation containing Azadirachtin (CAS-11141-17-6), as the active ingredient. According to our laboratory report, the product is a mixture of a methanol extract of neem seeds and a non-ionic surfactant. It is intended for use as an agricultural insecticide, antifeedant, growth disruptor and insect repellent.
According to our laboratory report, the second product, Neem Oil, is a crude vegetable oil that is produced by physical extraction of dried neem seeds. In our opinion, there is no evidence to suggest that Neem Oil has been processed to the point where it is considered to be an insecticidal preparation of Heading 3808.
The applicable subheading for the Neem Seed Extract 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 general rate of duty will be 5 percent ad valorem.
The applicable subheading for the Neem Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: Other: Other.” The rate of duty will be 3.2 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/.
These products 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 Judy Lee at (646) 733-3033.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division