CLA-2-31:RR:NC:SP:236 K82248
Ms. Michelle Pleta
ABX Logistics Inc.
6565 Eastland Road
Brook Park, OH 44142
RE: The tariff classification of EcoSoil- Soil Nutrient Enhancer from China
Dear Ms. Pleta:
In your letter dated December 29. 2003, on behalf of your client, Premier Environmental Group, you requested a tariff classification ruling.
The EcoSoil-Soil Nutrient Enhancer contains a full spectrum of nutrients and is used to improve soil quality. It contains nitrogen, potassium and phosphorus and improves the nutrient utilization rate of the soil.
The applicable subheading for the EcoSoil- Soil Nutrient Enhancer will be 3105.20.0000, Harmonized Tariff Schedule of the United States, which provides for Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, 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