The tariff classification of EQUIP™ Corn Herbicide from Germany. Applicability of subheading 9902.01.84, HTSUS.

NY R01877 May 10, 2005 CLA-2-38:RR:NC:2:238 R01877 CATEGORY: Classification TARIFF NO.: 3808.30.1500; 9902.01.84 Mr. Stephen R. Johnsen Bayer Corporate and Business Services LLC 100 Bayer Road Pittsburgh, PA 15205-9741 RE: The tariff classification of EQUIP™ Corn Herbicide from Germany. Applicability of subheading 9902.01.84, HTSUS. Dear Mr. Johnsen: In your letter dated May 2, 2005, on behalf of your client, Bayer CropScience LP (“BCS”), you requested a tariff classification ruling on EQUIP™ Corn Herbicide imported from Germany. In addition, you have requested a ruling on the applicability of subheading 9902.01.84, HTSUS, to the imported merchandise. The subject product, EQUIP™ Corn Herbicide, consists of water-dispersible granules containing two active ingredients, namely: Foramsulferon [(CAS-173159-57-4) 30% by weight] and Iodosulfuron-Methyl-Sodium [(CAS-144550-36-7) 2% by weight]. The remaining 68% consists of inert ingredients. EQUIP™ is indicated for the control of annual and perennial grass and broadleaf weeds in field corn. The applicable subheading for EQUIP™ Corn Herbicide will be 3808.30.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Herbicides, anti-sprouting products and plant-growth regulators: Containing any aromatic or modified aromatic herbicide, anti-sprouting agent or plant-growth regulator: 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 are administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. You may contact them at 1200 Pennsylvania Ave., NW, Washington, DC 20460, telephone (202) 260-2090. Your client believes that EQUIP™ is accurately described by subheading 9902.01.84, HTSUS, which provides for a temporary reduction in the rate of duty on “Mixtures of benzamide, 2-[[[[(4,6-dimethoxy-2-pyrimidinyl)-amino]carbonyl]sulfonyl]-4-(formylamino)-N,N-methyl- (foramsulferon) (CAS No. 173159-57-4) and application adjuvants (provided for in subheading 3808.30.15).” Your client also believes that “…as the original bill proponent, the legislative intent of the 107th Congress’ H.R. 4191 and S. 1699 was to provide temporary suspension of tariffs on any mixture of Foramsulferon and application adjuvants, including those mixtures that also include a secondary pesticidal active ingredient.” We disagree. In our opinion, the language of subheading 9902.01.84, HTSUS, is clear: it allows for a temporary reduction in the rate of duty on mixtures containing only Foramsulferon as the active ingredient. Accordingly, since EQUIP™ contains two active ingredients, namely: Foramsulferon and Iodosulferon-Methyl-Sodium, we find that subheading 9902.01.84, HTSUS, is not applicable. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division