CLA-2-31:RR:NC:2:236 I89607

Sam Reeder
Marsulex
6800 W. Central Avenue, Suite L-1
Toledo, OH 43617

RE: The tariff classification of MSX 2000 from Canada

Dear Mr. Reeder:

In your letter dated December 18, 2002, you requested a tariff classification ruling.

No sample of the product was submitted with your request. Your letter indicates the MSX 2000 is an ammonium sulfate solution that is used as an additive to granular fertilizers.

The applicable subheading for the MSX 2000 will be 3102.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers, nitrogenous:…Ammonium sulfate. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division