NCS/ARS/CL/10462

You have applied for the tariff classification of TWIG, imported in package sizes of 10 g, 250 mL, and 1 Litre.

PRODUCT ANALYSIS

Based on the documentation submitted and the declared CAS No. 81335-77-5, the product is identified as an imidazolinone herbicide, a chemical weed-control agent, that stops plants from growing by blocking the acetolactate synthase (ALS) enzyme.

According to the documentation submitted, the product is formulated with Imazethapyr 70% WDG (Water-Dispersible Granules). It acts by inhibiting the ALS enzyme, thereby disrupting the synthesis of essential branched-chain amino acids and preventing normal cell growth and development in plants.

Based on the Certificate of Analysis (CoA) submitted, the product contains a minimum of 70% Imazethapyr. The analysis further indicates a water-insoluble substance content of not more than 3.0% and a pH range of 2.0–7.0.

The product is therefore intended for use as an agricultural herbicide preparation for weed control, presented in a water-dispersible granule (WDG) formulation.

TARIFF CLASSIFICATION

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 fourth (4th) paragraph of the Explanatory Notes to heading 38.08,  further indicate that the heading covers such products when put up in packings, such as metal containers or paperboard cartons, for retail sale as disinfectants, insecticides, etc., or in forms such as balls, strings of balls, tablets or plates, where there can be no doubt that they are normally intended for retail sale.

In view of the above provisions, and considering that TWIG is an agricultural herbicide preparation containing Imazethapyr 70% WDG and is presented in specified package sizes, the product is appropriately classified under 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 or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).”

Accordingly, the product 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 line 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

4th paragraph to the EN to chapter 38