The tariff classification of AMICAL® Flowable and AMICAL® WP

NY F81346 April 4, 2000 CLA-2-38:RR:NC:2:238 F81346 CATEGORY: Classification TARIFF NO.: 3808.20.1500 Frederick L. Ikenson, Esq. Larry Hampel, Esq. Frederick L. Ikenson, P.C. 1621 New Hampshire Avenue, N.W. Washington, DC 20009-2584 RE: The tariff classification of AMICAL® Flowable and AMICAL® WP Dear Messrs. Ikenson & Hampel: In your letter dated December 21, 1999, on behalf of your client, ANGUS Chemical Company, you requested a tariff classification ruling. We regret the delay in responding. The subject products, AMICAL® Flowable and AMICAL® WP, are formulated pesticides containing Diiodomethyl p-tolylsulfone (CAS-20018-09-1) as the active ingredient. See NYRL B83523 (Amical® 48). The Technical Data Sheet describes the subject products as “Preservatives,” “antimicrobial agents,” and that each is an “[E]xtremely effective antifungal agent.” In addition, the product labels characterize each of the subject products as an “ANTIMICROBIAL AGENT.” According to the product label, AMICAL® Flowable is indicated for use in (among other things) paints, as a fungicide/algicide; in pigment dispersions, inks, emulsions and extender slurries, caulks and adhesives, leather tanning, paper production, and metalworking fluids, as a fungicide; and in wood preservation, for the control of mildew, sapstain, and wood-rotting organisms. According to its product label, AMICAL® WP is indicated for use in latex paints and pigment dispersions, as a fungicide/algicide; and, as a fungicide, in latex caulks and adhesives, and leather tanning. In our opinion, notwithstanding their claimed multiple uses, the Technical Data Sheet clearly establishes the predominant use of the subject products as fungicides. Accordingly, pursuant to Chapter 38, HTS, Subheading Explanatory Note (Subheadings 3808.10 to 3808.90), and General Interpretative Rule 3(a), it is our determination that the subject products are more clearly identifiable and more accurately described as fungicides, than as any other type of pesticide. The applicable subheading for the subject products will be 3808.20.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Insecticides, … , fungicides, … , put up in forms or packings for retail sale or as preparations or articles … : Fungicides: Containing any aromatic or modified aromatic fungicide: Other." The rate of duty will be 6.5 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, Office of Pesticide Programs. You may contact them at 401 M Street, S.W., Washington, DC 20460, telephone number (703) 305-7092. 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 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division