CLA-2-31:RR:NC:SP:236 K81634

Mr. Skip Espeseth
Norman G. Jensen, Inc.
PO Box 10, 223 Railway Ave
Portal, ND 58772

RE: The tariff classification of liquid urea ammonium nitrate from Canada

Dear Mr. Espeseth:

In your letter dated December 3, 2003 you requested a tariff classification ruling.

In your specification sheets you state that the urea ammonium nitrate is a 91 percent AN solution that is sent to a mixing tank where it is mixed with 73 percent urea solution.

The applicable subheading for the liquid urea ammonium nitrate will be 3102.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers, nitrogenous: Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution. 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