Classification of preparations under Heading 3808: aqueous zinc pyrithione dispersion treated as fungicidal preparation and classed under 3808.

Classification dispute whether a 48% aqueous dispersion of zinc pyrithione is a chemical derivative or a fungicidal preparation. The authority applied the preference for the more specific heading under the General Interpretative Rules and relied on Explanatory Note D(2)(h) excluding disinfectants/insecticides from Chapter 29 when presented as heading 38.08 products, the Explanatory Notes to 3808 recognising aqueous suspensions/dispersions and the listing of zinc pyrithione under the Insecticide Act; outcome: classified as a fungicidal preparation under CTH 3808 (subhead 38089290).

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Issues: Whether the goods "Clean Bio Zinc" (48% aqueous dispersion of Zinc Pyrithione) are classifiable under CTH 2933.39 (derivatives of pyridine) or under CTH 3808.92/3808.99 (fungicides/insecticides/preparations) of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The product is a 48% aqueous dispersion of zinc pyrithione, a coordination complex with fungicidal and bacteriostatic properties used widely in anti-dandruff shampoos and also in paints and textiles for mildew and antimicrobial protection. The Schedule to the Insecticide Act, 1968 specifically lists zinc pyrithione as an insecticide/fungicide. Explanatory Note D(2)(h) to Chapter 29 excludes from Chapter 29 those disinfectants, insecticides, etc., that are "put up as described in heading 38.08". The Explanatory Notes to heading 3808 expressly include preparations consisting of suspensions or dispersions of the active product in water, and intermediate preparations that already possess fungicidal properties. International classification practice and rulings (UK and US tariff references) classify aqueous dispersions of zinc pyrithione under heading 3808. The General Interpretative Rules (including Rule 3(a) on specificity) require preference to the more specific heading; where a chemically defined substance is presented as a preparation possessing fungicidal properties, heading 3808 applies to such preparations.

Conclusion: The goods "Clean Bio Zinc" (48% aqueous dispersion of Zinc Pyrithione) are classifiable under CTH 3808, specifically under CTH 38089290, and not under CTH 2933.39.

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