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Advance Rulings for Tariff Classification

Product Name

Fungicide, Coniothyrium minitans

Technical Reference System Number

235331

Description

The product is composed of the Coniothyrium minitans strain CON/M/91-08 and is a naturally occurring strain of Coniothyrium fungi used to treat soil to control the common plant pathogens, Sclerotinia sclerotiorum and Sclerotinia minor. It is presented in four kilogram and 12 kilogram pails.

Analysis and Justification

Heading 38.08 of the Harmonized System 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)”. Within that heading, tariff item 3808.92.20 provides for “fungicides: in bulk or in packages of a gross weight exceeding 1.36 kg each”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the fungicide is classified under classification number 3808.92.20.29 of the Customs Tariff.