Piperonyl butoxide (PBO); CAS No. 51-03-6 not listed; HRL 953531 reconsidered; NYRL 086173

HQ 955756 September 30, 1994 CLA-2 CO:R:C:F 955756 EAB CATEGORY: Classification TARIFF NO.: 2932.90.4100 Peter Buck Feller, Esquire Law Offices of McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 Re: Piperonyl butoxide (PBO); CAS No. 51-03-6 not listed; HRL 953531 reconsidered; NYRL 086173 Dear Mr. Feller: This is in response to your request, dated January 19, 1994, on behalf of Keane and Associates International Marketing, for a binding ruling on the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of piperonyl butoxide. FACTS: Piperonyl butoxide, the preferred chemical name of which is 5-[[2-(2-butoxyethoxy)ethoxy]methyl]-6-propyl-1,3-benzodioxole, large doses of which have caused vomiting and diarrhea, is used as an insecticide synergist, especially in mixtures with synthetic pyrethroids and rotenone. Entry 7446, The Merck Index, Eleventh Edition. On behalf of Keane and Associates, scientific literature is cited to support the argument that piperonyl butoxide is, in and of itself, a pesticide. ISSUE: Whether piperonyl butoxide is classified as a pesticide or as an other aromatic, heterocyclic compound with oxygen hetero-atoms only. LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1, requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Heading 2932 describes, inter alia, heterocyclic compounds with oxygen hetero-atoms only, and there is no dispute that piperonyl butoxide fits that description. Based upon the scientific literature cited on behalf of Keane and Associates, we agree that piperonyl butoxide has pesticidal properties; however, its effectiveness is paramount when employed as a synergist mixed with other chemicals, especially pyrethroids, that are, ipso facto, pesticides. Merck, supra. Upon review of the scientific literature in this case, we are of the opinion that piperonyl butoxide is not classifiable as a pesticide. HOLDING: Piperonyl butoxide, PBO, is classifiable under subheading 2932.90.4100, HTSUSA, a provision for "Heterocyclic compounds with oxygen hetero-atom(s) only: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI." Merchandise classifiable under to foregoing provision is dutiable at the column one general rate of 13.5 percent ad valorem. Sincerely, John Durant, Director