Reconsideration of New York Ruling Letter (NYRL) A86526,Dated August 21, 1996, Regarding Ziram 76DF

HQ 959731 November 21, 1996 CLA-2 RR:T:C:FC 959731 ALS CATEGORY: Classification TARIFF NO.: 3808.20.2800 Mr. Robert P. Schaffer De Angelus, Schaffer & Associates 1455 Pennsylvania Ave., N.W., Suite 1150 Washington, DC 20004 RE: Reconsideration of New York Ruling Letter (NYRL) A86526, Dated August 21, 1996, Regarding Ziram 76DF Dear Mr. Schaffer: This is in reference to your request for reconsideration of NYRL A86526 which held that the subject fungicide was classifiable under subheading 3808.20.2800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You indicate that the fungicide should be classified in subheading 3808.20.2400, HTSUSA, since it is similar to some of the other fungicides included in that subheading. FACTS: The product, as described in NYRL A86526, is Ziram 76DF, a formulated fungicide (preparation) containing, according to the submitted EPA label, 77.55% (by weight) Ziram (CAS-137-30-4; Chemical Abstracts name: Bis(dimethylcarbamodithioato-S, S') zinc), as the active ingredient. ISSUE: What is the classification of the subject fungicide? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the GRI's taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the - 2 - headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. In reconsidering the classification of the subject fungicide, we note that the holding in NYRL A86526 and that proffered by the importer are in agreement through the 7 digit level. That ruling and the importer agree that the product should be classified under the provision for "Fungicides: Other: Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate:." We also note that there are 2 subheadings thereunder. One subheading, 3808.20.2400, HTSUSA, provides for products called Maneb, Zineb, Mancozeb and Metiram. The second subheading 3808.20.2800, HTSUSA, provide for fungicides other than those named above. We have reviewed the information and technical documents furnished by the importer, specifically noting the statement that the instant product "is similar in chemical structure to some of the other fungicides included in this subheading" (3808.20.2400) and that it has similar uses for pest control as these other fungicides. Based on our review of the aforementioned information and documentation, we have concluded that, while Ziram may be designed to be used for similar purposes as the other noted fungicides, it is not of the formulation as those products nor does it contain any of those products as the active ingredient. In view of this and since the subheadings under consideration are not use provision, we find that we cannot agree with the suggested classification. HOLDING: Ziram 76DF, a fungicide as described above, is classifiable in subheading 3808.20.2800, HTSUSA, the provision for "Insecticides,..., fungicides,...,put up in forms or packings for retail sale or an preparation or articles...: Fungicides: Other: Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate: Other." Merchandise so classified is subject to a general rate of duty of 3.7 percent ad valorem. NYRL A86526 is hereby affirmed. Sincerely, John Durant, Director Tariff Classification Appeals Division