NCS/ARS/CL/10449

You have applied for an Advance Ruling on the tariff classification of Glyphosate 95% TC, imported in 600 kg bags.

PRODUCT ANALYSIS

Based on the CAS number, Certificate of Analysis (CoA), and other technical documentation submitted, the product is identified as Technical-grade Glyphosate (Glyphosate 95% TC), containing not less than 95% Glyphosate as the active ingredient.

Glyphosate is an organic, non-selective, systemic herbicide that is absorbed primarily through the foliage of plants. Chemically, it is a glycine derivative with the IUPAC name N-(phosphonomethyl)glycine.

Glyphosate acts by inhibiting the enzyme 5-enolpyruvylshikimate-3-phosphate synthase (EPSPS), a key enzyme in the shikimate pathway. This pathway is involved in the biosynthesis of essential aromatic amino acids, which are required for normal plant growth and development. Inhibition of EPSPS therefore disrupts the production of these amino acids and ultimately impairs plant growth, leading to the death of susceptible plants.

The designation “TC” (Technical Concentrate/Technical Grade) indicates that the product is a technical-grade active ingredient of high purity, intended principally for use as a raw material in the manufacture or formulation of agricultural herbicide preparations, rather than as a finished formulation intended for direct application to crops.

According to the submitted Certificate of Analysis (CoA), the product is presented as a white powder with the following specified composition and quality parameters:

• Glyphosate TC: ≥ 95%;
• Formaldehyde: ≤ 0.04 g/kg;
• N-Nitroso Glyphosate: ≤ 0.28 mg/kg; and
• Sodium Hydroxide Insoluble Matter: ≤ 0.13 g/kg.

The analytical results demonstrate that the product consists predominantly of Glyphosate, with only small quantities of specified impurities and process-related residues. The product is therefore identifiable by its chemical composition and is presented as a technical-grade active ingredient, rather than as a formulated preparation containing Glyphosate together with other substances for direct agricultural use.

TARIFF CLASSIFICATION

Note 1(a) to Chapter 29 provides that, except where the context otherwise requires, the headings of Chapter 29 apply only to:

“Separate chemically defined organic compounds, whether or not containing impurities.”

The product under consideration is a separate chemically defined organic compound, namely Glyphosate, identified by its chemical name as N-(phosphonomethyl)glycine.

The Explanatory Note to heading 2931 under inclusion note (3), includes Organo-phosphorous compounds to heading 2931. These are organic compounds containing at least one phosphorous atom directly linked to a carbon atom.

The prefix "phosphono-" in N-(phosphonomethyl) designates a single phosphonic acid group, meaning each individual group provides exactly one phosphorus atom

Based on the above, Glyphosate 95% TC falls under heading 2931 – Other organo-inorganic compounds, under non-halogenated organo-phosphorous derivatives (containing phosphorus and carbon that do not contain any halogen elements such as chlorine, fluorine, bromine, or iodine).

Accordingly, the product is effectively classified in tariff subheading 2931.49.00.00 - Other at 5% rate of duty and 7.5% VAT in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

 

LEGAL JUSTIFICATION

• GIR 1 & 6
• Note 1(a) to Chapter 29
• EN to Heading 2931 under inclusion note (3)