CLA-2-38:OT:RR:NC:N1:240
Ms. April Collier
Pacific Customs Broker Inc.
1400 A Street
Blaine, WA 98230
RE: The tariff classification of Equine Guard Oral, Equine Guard Dermal, and Equine Guard Sweet Itch Relief from Canada
Dear Ms. Collier:
In your letter dated August 15, 2016, you requested a tariff classification ruling on behalf of your client, Bioimunity Labs Inc. The products in question are Equine Guard Oral, Equine Guard Dermal and a boxed set of those two products marketed as Equine Guard Sweet Itch Relief.
The submitted sample consist two 8 oz. plastic bottles fitted with trigger spray nozzles put up for retail sale together in a paperboard package. One bottle contains Equine Guard Oral and the other, Equine Guard Dermal. You indicate that those two items will also be sold separately. Each bottle holds 8.0 oz. of a water based solution stated to contain a number of biominerals. According to the instructions on the bottle for Equine Guard Oral, the solution should be sprayed into the horse’s mouth, delivering half the sprays into each side. The instructions on the bottle for Equine Guard Dermal state that it should be sprayed along the horse’s throat, delivering half the sprays onto each side and then be rubbed in lightly. The number of sprays recommended for both varies according to the animal’s size. Wording printed on the paperboard package and product labels state inter alia, that the product “Protects horses from: mosquitoes, horseflies, blackflies, stable flies, deerflies, biting midges” and "reactivates the immune system to naturally guard horses from blood biting bugs and relive the stress of sweet itch.” You state in your letter you believe that the products are likely to be classified as mineral waters. We disagree. These products are marketed and sold for the purpose of protecting horses from biting insects. Products intended to repel pests are classified in Chapter 38.
The applicable subheading for Equine Guard Oral, Equine Guard Dermal and Equine Guard Sweet Itch Relief will be 3808.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting 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: Containing an inorganic substance." 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 https://hts.usitc.gov/current.
This merchandise 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 Paul.Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division