NCS/ARS/CL/10149

You have requested the tariff classification of the following products, which are Agricultural Herbicides to be imported under the following brand names:  PADDY GUARD (1ltr.), PROPER CARE PLUS X 10 (1 ltr.), and XTRAZINE 80 (1 Kg).  They are used for the control of undesired plants on farmlands, forests, or lawns. 

The composition of the herbicides based on the information provided in the Material Safety Data Sheet (MSDS) are as follows:

1. PADDY GUARD: Propanil 36% is a highly effective and selective herbicide that is used to control numerous monocotyledonous (narrow leaf) and dicotyledonous (broad leaf) weeds that occur in rice fields and potato fields. It's used as post-emergence, absorbed by foliage. https://hbhontai.en.made-in-china.com/product/vFlfOWBoKKcw/China-Propanil-36-Ec-360g-L-Ec-Selective-Herbicide-Agrochemical-Propanil-480g-L-Ec-Setaria-Control.htm
2. PROPER CARE PLUS X 10:  Propanil + 2,4-D 20% EC can be used post-emergence on rice (up to the 4-leaf stage) for grass and broadleaf weed control. https://www.sciencedirect.com/topics/pharmacology-toxicology-and-pharmaceutical-science/propanil  
3. XTRAZINE 80: Atrazine 80% WP (is a Triazine compound used as a pre-and post-emergence herbicide for the control of annual weeds in forestry, established grasses, maize, yam, sorghum, pineapple, and sugarcane. https://afrimash.com/shop/afrimash-crop-section/plant-production-and-protection/agrochemicals/herbicides/atrazine-powder-selective-systemic-herbicide-80-wp-atrazine-1kg/

Accordingly, the following herbicides put up in packages for retail sale: 

1. PADDY GUARD (1 ltr.) Propanil 36% 
2. PROPER CARE PLUS X 10 (1ltr.) Propanil + 2,4-D 20% EC, and 
3. XTRAZINE 80 (1Kg) Atrazine 80% WP are effectively classified under Tariff Heading 3808.93.90.00 as other, herbicides 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).