HQ 086173: Piperonyl butoxide, CAS# 51-03-6

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        HQ 086173

                       March 29, 1990

CLA-2:CO:R:C:G 086173 SER

CATEGORY:  Classification

TARIFF NO.: 2932.90.4100

Mr. Malcom Miller
Prentiss Drug & Chemical Co., Inc.
C.B. 2000
Floral Park, NY 11001

RE: Piperonyl butoxide, CAS# 51-03-6

Dear Mr. Miller:

     This is in reference to your request for classification of
piperonyl butoxide from Brazil under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

     The merchandise at issue, piperonyl butoxide (PBO), an
aromatic heterocyclic compound with oxygen heteroatoms only, is
used as an insecticide synergist with pyrethrins, carbamates, and
other insecticides.  As a synergist, PBO heightens the
efficiency or effect of one or more compounds of a mixture.
There is no evidence that piperonyl butoxide has insecticidal
activity if used alone.

     Under the previous tariff legislation, the Tariff Schedules
of the United States (TSUS), piperonyl butoxide was classified as
either a cyclic organic benzenoid chemical not as a benzenoid
pesticide or, if derived from natural sources, as an ether of a
polyhydric alcohol.

ISSUE:

     Is piperonyl butoxide classifiable as an other aromatic
pesticide?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative section or chapter notes.





                               -2-





     You state that the product at issue should be classified as
a pesticide under subheading 2932.90.20, HTSUS, which provides
for Heterocyclic compounds with oxygen hetero-atom(s) only:
other: aromatic: pesticides: other.  We disagree.  The product is
a synergist used in conjunction with a pesticide to enhance the
action of a pesticide.  However, piperonyl butoxide when used
alone does not appear to have any pesticidal activity.  Though,
as you indicate, the Environmental Protection Agency (EPA)
considers this product to be an insecticide, the goals and
missions of Customs and the EPA are different and thus, the
determination of the definition of a product by one agency is not
always applicable to the other agency.

     Due to the lack of insecticidal activity this product would
not be properly classified in a subheading that provides for
pesticides.  Therefore, the subheading which provides the most
specific description is 2932.90.4100, HTSUSA, which provides for
other aromatic, heterocyclic compounds with oxygen hetero-atom(s)
only: other: other.

     We understand your concerns with the variations that have
occurred with the changes from the TSUS to the HTSUSA.  Pursuant
to Congressional directives, U.S. officials worked for many years
to develop the conversion of the former statute, TSUS, to the
HTSUSA.  Efforts were made to avoid tariff rate changes to the
extent practicable and to simplify the tariff where possible
without significant rate changes.  Hearings were held under the
direction of the Office of the United States Trade
Representative, and negotiations were held among the GATT
partners to work out duty changes.  It was not possible to
develop the conversion without any change at all.  The HTSUSA is
a new statute.  It groups articles in different ways from the
TSUS in some cases, and it uses different rules of
classification.  The U.S. Customs Service is an administrative
agency, and as such, has no authority to make any changes in the
terms of the statute.  If you seek statutory rate changes, you
should continue to work with Congress and the International Trade
Commission.










                               -3-




HOLDING:

     The product at issue, piperonyl butoxide from Brazil, is
properly classified in subheading 2932.90.4100, HTSUSA, which
provides for other aromatic, heterocyclic compounds with oxygen
hetero-atom(s) only: other: other.  The rate of duty is 13.5
percent ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division