HQ 955756: Piperonyl butoxide (PBO); CAS No. 51-03-6 not listed; HRL 953531 reconsidered; NYRL 086173

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 955756

                       September 30, 1994

CLA-2 CO:R:C:F 955756 EAB

CATEGORY: Classification

TARIFF NO.: 2932.90.4100
 
Peter Buck Feller, Esquire
Law Offices of McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

Re:  Piperonyl butoxide (PBO); CAS No. 51-03-6 not listed; HRL
     953531 reconsidered; NYRL 086173

Dear Mr. Feller:

     This is in response to your request, dated January 19, 1994,
on behalf of Keane and Associates International Marketing, for a
binding ruling on the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of piperonyl
butoxide.

FACTS:

     Piperonyl butoxide, the preferred chemical name of which is 
 5-[[2-(2-butoxyethoxy)ethoxy]methyl]-6-propyl-1,3-benzodioxole,
large doses of which have caused vomiting and diarrhea, is used as
an insecticide synergist, especially in mixtures with synthetic
pyrethroids and rotenone.  Entry 7446, The Merck Index, Eleventh
Edition.

     On behalf of Keane and Associates, scientific literature is
cited to support the argument that piperonyl butoxide is, in and
of itself, a pesticide.

ISSUE:

     Whether piperonyl butoxide is classified as a pesticide or as
an other aromatic, heterocyclic compound with oxygen hetero-atoms
only.

LAW AND ANALYSIS:

     Merchandise imported into the U.S. is classified under the
HTSUSA.  Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA and
are to be considered statutory provisions of law for all purposes.

     GRI 1, requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.

     Heading 2932 describes, inter alia, heterocyclic compounds
with oxygen hetero-atoms only, and there is no dispute that
piperonyl butoxide fits that description.

     Based upon the scientific literature cited on behalf of Keane
and Associates, we agree that piperonyl butoxide has pesticidal
properties; however, its effectiveness is paramount when employed
as a synergist mixed with other chemicals, especially pyrethroids,
that are, ipso facto, pesticides. Merck, supra.

     Upon review of the scientific literature in this case, we are
of the opinion that piperonyl butoxide is not classifiable as a
pesticide.

HOLDING:

     Piperonyl butoxide, PBO, is classifiable under subheading
2932.90.4100, HTSUSA, a provision for "Heterocyclic compounds with
oxygen hetero-atom(s) only: Other: Aromatic: Other: Products
described in additional U.S. note 3 to section VI."

     Merchandise classifiable under to foregoing provision is
dutiable at the column one general rate of 13.5 percent ad valorem.

                           Sincerely,



                           John Durant, Director