CLA-2-38:OT:RR:NC:N3:140
Mr. Calvin Sykes
BioSafe Systems
22 Meadow St.
East Hartford, CT 06108
RE: The tariff classification of Azadirachtin Technical from India
Dear Mr. Sykes:
In your letter dated March 28, 2022, you requested a tariff classification ruling.
The product, Azadirachtin Technical powder, is a neem seed extract derived from the seeds of the neem tree. It is then concentrated, further purified, precipitated, and dried to obtain the final technical concentrate containing Azadirachtin A&B as primary ingredients, in addition to other limonoids, and other extracted components in varying percentages. You indicate that it is the active ingredient used in the manufacture of an agricultural insecticide.
You propose classification in subheading 1302.19, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The product is processed and refined beyond a simple extract of Heading 1302.
The applicable subheading for the Azadirachtin Technical powder will be 3808.91.5001, 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division