NCS/ARS/CL/10495

You have applied for an Advance Ruling on the tariff classification of Sniper Insecticide, imported in 200ml, 250ml and 1 litre bottles.

PRODUCT ANALYSIS

Based on the technical documentation submitted and the CAS Number 62-73-7, the product is identified as Dichlorvos (DDVP), chemically known as 2,2-dichlorovinyl dimethyl phosphate.

Dichlorvos is a synthetic organophosphate insecticide that acts on the nervous system of insects by inhibiting acetylcholinesterase, an enzyme essential for normal nerve impulse transmission. It is used to control various insect pests, including household pests and insects affecting stored products.

According to the technical documentation submitted, the product is described as a light-yellow to yellow liquid with a pungent odour. Its declared formulation comprises dichlorvos as the active ingredient, solvent oil, and an emulsifier, as detailed below.

COMPOSITION AND FUNCTION OF COMPONENTS

The declared composition indicates that the formulation contains 77.5% dichlorvos, together with 17.5% solvent oil and 5.0% emulsifier. These additional components facilitate formulation and application of the active ingredient. The product is presented in 250 ml retail bottles as an insecticidal preparation.

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, SNIPER is an agricultural insecticide preparation containing DDVP (O, O- dimethyl –O-(2,2-dechlorovinyl) phosphate), formulated as Emulsifiable Concentrate (EC), and presented in specified package sizes of 200ml, 250ml and 1 litre bottle. 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, SNIPER – DDVP (O, O- dimethyl –O-(2,2-dechlorovinyl) phosphate) 1000 g/L EC is classified under tariff subheading 3808.91.11.90 – Other, insecticides, put up for retail sale: 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