NCS/ARS/CL/10477

You have applied for an Advance Ruling on the tariff classification of GOBARA (Agricultural Herbicide), imported in one litre (1 L) containers.

PRODUCT ANALYSIS

Based on the technical documentation submitted and the CAS number 38641-94-0, the product is identified as Glyphosate-isopropylammonium, also known as glyphosate isopropylamine salt 41% w/w (480g/L w/v) SL. It is a non-selective, systemic, post-emergence herbicide used to control a broad range of annual and perennial weeds, including grasses, broad-leaved weeds, woody plants, and shrubs.

Glyphosate-isopropylammonium acts by inhibiting 5-enolpyruvylshikimate-3-phosphate synthase (EPSPS), an essential enzyme in the shikimate pathway. This pathway is responsible for the biosynthesis of aromatic amino acids necessary for plant growth and development. Inhibition of this enzyme disrupts essential metabolic processes, ultimately leading to the death of susceptible plants.

According to the technical documentation submitted, the product comprises the following ingredients:

The product is formulated as a liquid herbicide and presented in one-litre containers for agricultural use. It is intended for application to actively growing weeds after their emergence, in accordance with the manufacturer's instructions.

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, GOBARA is an agricultural herbicide preparation containing Glyphosate 41% SL, formulated as Soluble Liquid, and presented in specified package sizes of 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, Gobara– Glyphosate 41% SL 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