Classification of Morestan insecticide

HQ 081541 September 12, 1988 CLA-2:CO:R:C:G 081541 SR CATEGORY: Classification TARIFF NO.: 2934.90.18 Mr. B.C. Jardak Mobay Corporation P.O. Box 4913 Kansas City, Mo. 64120-0013 RE: Classification of Morestan insecticide Dear Mr. Jardak: This is in reference to your letter of December 21, 1987, requesting the tariff classification of Morestan, a pesticide from West Germany under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: Morestan is an insecticide and fungicide with the common name of oxythioquinox. It is a benzenoid compound which is an active ingredient for an acaricide, insecticide, and fungicide. Descriptive literature provided by the company states that Morestan is a soil insecticide. ISSUE: Whether Morestan is classifiable as a heterocyclic compound in Chapter 29 or as an insecticide in Chapter 38 of the HTSUSA. LAW AND ANALYSIS: For tariff purposes, Morestan is a benzenoid pesticide included in the provision for other heterocyclic compounds. It is classifiable in Chapter 29, since it is not in packings for retail sale as required for pesticides classifiable in Chapter 38. - 2 - HOLDING: Morestan is classifiable under subheading 2934.90.18, HTSUSA, as heterocyclic compounds, other aromatic or modified aromatic, other, pesticides, other, and dutiable at the rate of 10.7 percent ad valorem. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment this advice may not continue to be applicable. This product may be subject to the regulations of the Environmental Protection Agency (EPA). The EPA may be contacted at 401 M Street, S.W., Washington, D.C. 20460, telephone number (202) 382-2090. Sincerely, John Durant, Director Commercial Rulings Division