CLA-2-27:RR:NC:SP:237 L80134

Ms. Kay L. Heine
Grain Millers, Inc.
17138 N.E. 84th Street
Redmond, Washington 98052

RE: Classification of a low-grade coal and a humic-ulmic-fulvic acids mixture from Canada

Dear Ms. Heine:

In your letter received by this office on October 6, 2004 you requested a tariff classification ruling for Humic Natural Complexes (HNC) low-grade coal and Multi-Dynamic Humic Extract (MHE) humic-ulmic-fulvic acids mixture. The Humic Natural Complexes low-grade coal will be classifiable in subheading 2701.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other coal. The rate of duty is free.

The Multi-Dynamic Humic Extract humic-ulmic-fulvic acids mixture will be classifiable in subheading 3824.90.2800, HTSUS, which provides for other mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances. The rate of duty is 6.5 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.

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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division