Mr. Gregory S. McCue
Steptoe & Johnson
1330 Connecticut Avenue
Washington, DC 20016
RE: The tariff classification of Polyphase 604 and Polyphase PW40 from Germany
Dear Mr. McCue:
In your letter dated March 26, 2019, you requested a tariff classification ruling on behalf of Troy Chemical Corp.
The subject merchandise consists of two anti-fungicidal preparations. You indicate that the active ingredient in both products is 3-iodoprop-2-yn-1-yl butylcarbamate (C.A.S. # 55406-53-6). The active ingredient is also known as "IPBC"). You state that it is your opinion that New York Ruling N019243 (Dated November 2007) concerns a similar classification. In that ruling, CBP classified a similar preparation of IPBC in a proprietary solvent under subheading 3808.92. A description of the two products, and a summary of the information that you provided as support for your suggestion is as follows.
Polyphase 604 is a transparent, water dispersible fungicide, with IPBC as its active ingredient. The IPBC both protects against the growth of fungi, and eradicates the fungi already present. The two remaining components are water and a "proprietary ingredient". Polyphase 604 is used in water-based paints, wood protective stains, adhesives, inks, millwork, paper coatings, and textile processing. It is not used for food contact paper or adhesives.
Polyphase PW40 is a white to white-brownish, water dispersible fungicide, with IPBC as its active ingredient. In addition to ingredients stated on product labels and specsheets, Polyphase PW40 contains several other ingredients, which are proprietary, in relatively small amounts. You state that the proprietary ingredients render the product particularly suitable for specific use. Polyphase PW40 is used in water-based products such as paints and coatings, wood protective stains, adhesives, and paper coatings. It is particularly suitable where volatile organic compounds ("VOCs") are a major concern, because it is VOC-free.
The applicable subheading for the Polyphase 604 and Polyphase PW40 will be 3808.92.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insecticides, rodenticides, fungicides, ... , put up in forms or packings for retail sale or as preparations or articles: Other: Fungicides: Other: Other: Formulated fungicides containing any
3-iodoprop-2-yn-1-ylbutylcarbamate (IPBC)." The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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. For further guidance, you should contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, at 1200 Pennsylvania Avenue, NW (Mail code 7501P), Washington D.C., 20460 by calling 703-305-7090 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 Paul.Hodgkiss@cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division