NCS/ARS/CL/10145

The product, Agricultural Fungicide, under the following brand CONTROL SUPER (250ML), is said to be used to control fungi that cause damage to plants, including rusts, mildews, and blights.

According to the information in the Material Safety Data Sheet (MSDS) submitted, the active chemical in Control Total is Hexaconazole 5% SC. Hexaconazole is a systemic fungicide used to control powdery mildew of mango and grapes, as well as rice sheath blight. https://www.peptechbio.com/products/hexaconazole-5-sc/

Accordingly, Hexaconazole 5% SC, put up in packages for retail sale (250ML), is effectively classified in Tariff Heading 3808.92.90.00 as ‘fungicides, other’ with a 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

Legal Framework and Justification 

GIR 1 (Legal Note (2) to Section VI, Legal Note 1 (a)(2) to Chapter 38, and terms of the heading), and GIR 6 (classification at the terms of the subheading).