H341715

H341715 June 30, 2025 OT:RR:CTF:VS H341715 JH CATEGORY: Origin; Classification George Tuttle III, Esq. Tuttle Law Offices 3950 Civic Center Drive, Suite 310 San Rafael, CA 94903 RE: Classification; Country of Origin; Substantial Transformation; Fungicide; Section 301 Dear Mr. Tuttle: This is in response to your letter dated September 12, 2024, requesting a ruling on behalf of the Gowan Company LLC, regarding the tariff classification, and country of origin for purposes of Section 301 measures of a granular formulated mixture intended for use as a fungicide, containing active ingredients from China and India. FACTS: The Gowan Company, LLC (Arizona, US), plans to import Gavel 75DF®, a granular formulated mixture, from India. The formulated mixture is a fungicide. It is stated that two active ingredients, Zoxamide of Chinese origin and Mancozeb of Indian origin, along with other inert materials, will be mixed in India using formulation chemistry, which is the science of creating stable and effective mixtures from various chemical ingredients which are picked for their specific traits, to produce Gavel 75DF®. No chemical reaction results from the mixture of the active ingredients. Zoxamide, is a fungicide that makes up eight percent of the mixture and you state that it is classifiable under subheading 3808.92.15, Harmonized Tariff Schedule of the United States (“HTSUS”). The Environmental Protection Agency’s (“EPA”) website1 reveals that Zoxamide 1 Fact Sheet for Zoxamide Fact Sheet for Zoxamide, EPA (May 2001), https://www3.epa.gov/pesticides/ 1 is used for the treatment of early and late blight of potatoes. Mancozeb is a fungicide that makes up 67 percent of the mixture and you state that it is classifiable under subheading 3808.92.24, HTSUS. The EPA’s website2 reveals that Mancozeb is used on a variety of food/feed crops, including tree fruits, vegetables crops, field crops, grapes, ornamental plants, and sod farms. Other uses include greenhouse grown flowers and ornamentals, and seed and seed piece treatment. The remaining 25% of materials are inert materials that are of Indian origin. ISSUES: 1. What is the tariff classification of Gavel 75DF®? 2. What is the country of origin of Gavel 75DF® for purposes of Section 301 trade remedies? LAW AND ANALYSIS: Classification of Gavel 75DF ® Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The following HTSUS provisions are under consideration: 3808: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting 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): 3808.92: Fungicides: Containing any aromatic or modified aromatic fungicide: 3808.92.15: Other: Other: chem_search/reg_actions/registration/fs_PC-101702_17-May-01.pdf (Last visited April 10, 2025) 2Fact Sheet for Mancozeb, EPA (September 2005), https://www3.epa.gov/pesticides/chem_ search/reg_actions/reregistration/fs_PC-014504_1-Sep-05.pdf (Last visited April 10, 2025) 2 Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate: 3808.92.24: Maneb; Zineb; Mancozeb; and Metiram. Note 1(a) to Chapter 29, HTSUS, states, in relevant part, that “[e]xcept where the context otherwise requires, the headings of this chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities.” Note 2 to Section VI, HTSUS, provides as follows: 2. …[G]oods classifiable in heading … 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the tariff schedule. Note 1(a)(2) to Chapter 38 provides in relevant part that “[t]his chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products put up as described in heading 3808[.] (Italicized emphasis added.) The Explanatory Notes of the Harmonized Commodity Description Coding System (“ENs”) constitute the official interpretation of the Harmonized System. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. -80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 38.08 states, in relevant part: This heading covers a range of products … intended to destroy pathogenic germs, insects … mosses and moulds, weeds, rodents, wild birds, etc. … These insecticides, disinfectants, herbicides, fungicides, etc., are applied by spraying, dusting, sprinkling, coating, impregnating, etc., or may necessitate combustion. They achieve their results by nerve-poisoning, by stomach-poisoning, by asphyxiation or by odour, etc. … These products are classified here in the following cases only: … (2) When they have the character of preparations, whatever the presentation (e.g., as liquids, washes or powders). These preparations consist of suspensions or dispersions of the active product in water or in other liquids … Intermediate preparations, requiring further compounding to produce the ready-for-use insecticides, fungicides, disinfectants, etc., are also classified here, provided they already possess insecticidal, fungicidal, etc., properties …. 3 EN 38.08(II) defines “fungicides” as: Fungicides are products which protect against the growth of fungi (e.g., preparations based on copper compounds) or which are designed to eradicate the fungi already present (e.g., preparations based on formaldehyde). First, we note that the Gavel 75DF® at issue is a formulated fungicidal preparation. Mancozeb and Zoxamide are registered as fungicides as provided under heading 3808, HTSUS, and are both the active ingredients of the preparation. Further, according to your submission, Gavel 75DF® is prepared and packed to be put up for retail sale when imported which you aver is covered under heading 3808, HTSUS. Thus, you contend that Gavel 75DF® is classifiable under heading 3808, HTSUS. In your submission, you preliminarily assert that Gavel 75DF® is classifiable under subheading 3808.92.24, HTSUS, through the reference of GRI 6 and GRI 3(b). Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. You believe the essential character of Gavel 75DF® is imparted by the ingredient, Mancozeb. We disagree with that assertion. In New York Ruling (NY) N007374, dated March 9, 2007, CBP classified a prepared fungicide containing active ingredients Mancozeb and Mefenoxam, an aromatic, under subheading 3808.92.24, HTSUS. CBP stated the importer incorrectly referred to Rule 3(b) of the General Rules of Interpretation and asserted the applicable rule is GRI 1, pursuant to the EN to GRI 2(b), because the preparation was provided for in one of the headings in the text of 3808. Therefore, because the presence of a benzene ring was revealed in mefenoxam making it an aromatic, CBP determined th

Classification of Gavel 75DF ® Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The following HTSUS provisions are under consideration: 3808: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting 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): 3808.92: Fungicides: Containing any aromatic or modified aromatic fungicide: 3808.92.15: Other: Other: chem_search/reg_actions/registration/fs_PC-101702_17-May-01.pdf (Last visited April 10, 2025) 2Fact Sheet for Mancozeb, EPA (September 2005), https://www3.epa.gov/pesticides/chem_ search/reg_actions/reregistration/fs_PC-014504_1-Sep-05.pdf (Last visited April 10, 2025) 2 

 Containing any fungicide which is a thioamide, thiocarbamate, dithiocarbamate, thiuram or isothiocyanate: 3808.92.24: Maneb; Zineb; Mancozeb; and Metiram. Note 1(a) to Chapter 29, HTSUS, states, in relevant part, that “[e]xcept where the context otherwise requires, the headings of this chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities.” Note 2 to Section VI, HTSUS, provides as follows: 2. …[G]oods classifiable in heading … 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the tariff sched