NCS/ARS/CL/10460

You have applied for the tariff classification of Striker – Herbicide, packaged and imported in 10 g and 1 litre bottles.

PRODUCT ANALYSIS

Based on the information and technical documentation submitted, the product is an herbicide formulation containing Nicosulfuron at a concentration of 40 (40 grams per litre) g/L, presented as an Oil Dispersion (OD).

Nicosulfuron is a sulfonylurea herbicide used primarily for the post-emergence control of susceptible grass and broad-leaved weeds, particularly in maize crops. It acts by inhibiting the acetolactate synthase (ALS/AHAS) enzyme, thereby interfering with the biosynthesis of essential branched-chain amino acids required for plant growth and development. This inhibition results in the cessation of growth and eventual death of susceptible weeds.

The product is formulated as an Oil Dispersion (OD), in which the active ingredient is dispersed in an oil-based formulation system. It is intended to be diluted with water and applied as an agricultural herbicide following the emergence of the target weeds. The product is put up in measured doses, put up for retail sale.

According to the submitted Certificate of Analysis (CoA), the product is an off-white suspension liquid with an active ingredient content of 42 g/L, which falls within the specified range of 40 ± 4 g/L. The product exhibits good suspensibility in water and has a pH of 4.7.

TARIFF CLASSIFICATION

Based on the foregoing analysis, Note 2 to Section VI provides that goods which are covered by headings 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08, by reason of being put up in measured doses or in forms or packings for retail sale, are to be classified in those headings and in no other heading of the Nomenclature.

Furthermore, Note 1(a)(2) to Chapter 38 provides for the inclusion in Chapter 38 of “insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08.”

The Explanatory Note to Heading 38.08, paragraph 4, further provides that these products are classified under the heading when:

1. They are put up in packings for retail sale as disinfectants, insecticides, etc., or in such forms that there can be no doubt that they will normally be sold by retail; or
2. They have the character of preparations, whatever their presentation, including liquids, washes or powders, and such preparations consist of suspensions or dispersions of the active product in water or in other liquids.

In the present case, Striker is an agricultural herbicide preparation containing Nicosulfuron at 40 g/L, formulated as an Oil Dispersion (OD) and presented in specified package sizes of 10 g and 1 litre. The product therefore falls in heading 38.08, which covers:

“Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale...”

Accordingly, Striker – Nicosulfuron 40 g/L OD is classified under tariff subheading 3808.93.90.00 – Herbicides, anti-sprouting products and plant-growth regulators: Other, at 5% rate of duty and 0% VAT, in accordance with the ECOWAS Common External Tariff (CET), 2022–2027.

LEGAL FRAMEWORK & JUSTIFICATION

GIR 1 & 6

Note 2 to Section VI
Note 1(a)(2) to Chapter 38
Explanatory Note to Heading 38.08, paragraph 4containing impurities.”