Ms. Diane M. Cima
Mohawk Global Trade Advisors
123 Airport Road N.
Syracuse, NY 13212
RE: The tariff classification, Country of Origin for Marking Purposes, and Trade Program Eligibility of “Pyroligneous Acid (CAS# 8030-97-5)” from Brazil
Dear Ms. Cima:
In your letter dated August 4, 2016, on behalf of your client, Sustainable Agricultural Solutions LLC (SAS), you requested a classification, country of origin for marking purposes, and trade program eligibility ruling on “Pyroligneous Acid (CAS# 8030-97-5),” which you also refer to as “wood vinegar or wood juice.” The provided sample has been reviewed by the U.S. Customs and Border Protection Laboratory. In your letter, you describe the product at issue as a liquid organic compound with the chemical formula, C3H4O2. This product is produced through a natural fermentation process, which is described as a destructive distillation process of wood and other plant materials. You also indicate that this product is intended to be sold as a plant growth stimulator for agricultural purposes only.
In your letter, you suggest classifying “Pyroligneous Acid (CAS# 8030-97-5)” under 2915.21.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the U.S. Customs and Border Protection Laboratory Report, we have found that classification to be incorrect because only the pure products obtained from pyroligneous acid may be classified in chapter 29, not the raw material itself.
The applicable subheading for “Pyroligneous Acid (CAS# 8030-97-5)” will be 3807.00.0000, HTSUS, which provides for Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. The general rate of duty will be 0.1 percent ad valorem.
Articles classifiable under subheading 3807.00.0000, HTSUS, which are products of Brazil, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”
You have also inquired about the country of origin marking for “Pyroligneous Acid (CAS# 8030-97-5).” The marking statute, section 304 Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country or origin marking requirements and exceptions of 19 U.S.C. 1304. Based on the scenario you describe in your letter, the product at issue is to be marked “Made in Brazil.”
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 https://hts.usitc.gov/current.
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 Nuccio Fera at email@example.com.
Steven A. Mack
National Commodity Specialist Division