NCS/ARS/CL/10461

You have applied for an Advance Ruling on the tariff classification of Rooter Herbicide (Diuron 80% WP), imported in 1 kg packages.

PRODUCT ANALYSIS

Based on the technical documentation submitted and the CAS Number 330-54-1, the product is identified as Diuron 80% WP, also known as DCMU (3-(3,4-dichlorophenyl)-1,1-dimethylurea). Diuron is a synthetic organic herbicidal active ingredient belonging to the phenylurea class of compounds.

Diuron is a systemic herbicide used for the pre-emergence and post-emergence control of various annual and perennial broadleaf weeds and grasses. It acts by inhibiting photosynthesis in susceptible plants, thereby disrupting their ability to produce the energy required for growth and survival. The product is formulated as a wettable powder (WP) for dilution in water before application.

According to the submitted Certificate of Analysis (CoA), the product is an off-white wettable powder with the following reported composition and technical characteristics:

The product is presented in 1 kg packages and is formulated for use as a herbicide. The declared active ingredient content and formulation characteristics are consistent with a concentrated wettable-powder herbicide preparation.

The above description is based on the technical documentation and Certificate of Analysis submitted by the applicant.

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, Rooter is an agricultural herbicide preparation containing Diuron 80% WP, formulated as a Wettable Powder (WP) and presented in specified package sizes of 1kg. 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, Rooter– Diuron 80% WP 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 JUSTIFICATION

• GIR 1 & 6
• Note 2 to Section VI
• Note 1(a)(2) to Chapter 38
• Explanatory Note to Heading 38.08, paragraph 4