CLA-2-31:RR:NC:SP:236 K80316

Ms. Sandra Walker
ABX Logisitics (USA) Inc.
6950 Engle Road, Units CCC & DDD,
Middleburg Heights, OH 44130

RE: The tariff classification of L.P.K. Organic Fertilizer from China

Dear Ms. Walker:

In your letter dated October 21, 2003 you requested a tariff classification ruling on behalf of Premier Environmental Group.

Laboratory analysis of the L.P.K. Organic Fertilizer determined that the sample contained the two fertilizing elements phosphorous and potassium.

The applicable subheading for the L.P.K. Organic Fertilizer will be 3105.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium. 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 Debra Wholey at 646-733- 3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division