Mr. Robert F. Seely
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a fungicide/fumigant in bulk from China or Italy

Dear Mr. Seely:

In your letter dated March 3, 2011, you requested a tariff classification ruling on behalf of your client, Isagro USA, Inc.

You state that the merchandise is a pre-planting fungicide/fumigant that contains 96% by weight Allyl Isothiocyanate (CAS-57-06-7) as the active ingredient, together with 4% by weight of an adjuvant (dispersant) sold under the trade name of Tween®. Tween®, generally considered to be a non-ionic surfactant, is not added for reasons of safety or transport, or for stability or identification. It is added to render the active ingredient particularly suitable as a pre-planting fungicide/fumigant. It is the opinion of this office that this merchandise has the characteristics of a preparation in its condition as imported, or, at least of an intermediate preparation with fungicidal properties. For the preceding reasons we agree with your suggestion that classification in Heading 3808 would be proper.

The applicable subheading for the Allyl Isothiocyanate with the application adjuvant Tween® will be 3808.92.2800, 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: Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate: Other.” The rate of duty will be 3.7 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

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

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
National Commodity Specialist Division