November 20, 2000
TARIFF NO.: 3808.20.1500
Brian F. Walsh, Esq.
Barnes, Richardson & Colburn
303 East Wacker Drive, Suite 1100
Chicago, IL 60601
RE: The tariff classification of Dura-Treat 40 Wood Preserver from Mexico
Dear Mr. Walsh:
In your letter dated October 23, 2000, on behalf of your client, KMG-Bernuth, Inc., you requested a tariff classification ruling.
The subject product, Dura-Treat 40 Wood Preserver, is a formulated, organic-solvent-based solution containing pentachlorophenol (40% by weight) as the active ingredient. According to the submitted product label, Dura-Treat 40 Wood Preserver protects against termites, wood-rotting fungi, Lyctus spp. (Lyctidae) powder-post beetles, and other wood-degrading organisms.
You state the following in your letter: “[A]fter importation, KMG-Bernuth (1) sells some of the 40 percent solution to buyers who further dilute it for use in pressure-treatment of utility poles and (2) further dilutes the 40 percent solution in its U.S. production facility in order to make it ready-to-use at the time of commercial sale.” Accordingly, in our opinion, the subject product has the character of an intermediate pesticidal preparation. Explanatory Note 3808(2), HTS.
Pursuant to Chapter 38, HTS, Subheading Explanatory Note, Subheadings 3808.10 to 3808.90, and Rule 3(c) of the General Rules of Interpretation, HTS, the applicable subheading for the subject product will be 3808.20.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for "[I]nsecticides, rodenticides, fungicides, herbicides, antisprouting 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): Fungicides: Containing any aromatic or modified aromatic fungicide: Other." The general 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.
Robert B. Swierupski