CLA-2-38:OT:RR:NC:2:239

Mr. Ralph Donald
Plant Health Care Inc.
2626 Glenwood Avenue, Suite 350
Raleigh, NC 27608

RE: The Tariff Classification of Myconate Soil Amendment from China

Dear Mr. Donald:

In your letter dated October 2, 2014, you requested a tariff classification ruling for Myconate.

The subject merchandise, Myconate, is a soil amendment used to benefit crops. Specifically, the product stimulates the colonization of plant roots by beneficial soil mycorrhiza (fungi) and the active ingredient is formononetin (CAS #485-72-3) comprising 97% of the product. The remaining 3% is a combination of Intermediate (2, 4-dihydroxy-4-methoxydeoxybenzoin) (1.6%) and Intermediate (Dihydroxylisoflavone) (1.4%).

You state that your product should be classified in subheading 3105.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other. Chapter 31 excludes micronutrient preparations which are applied to the seeds, to foliage or to assist in seed germination and plant growth. They may contain small amounts of the fertilizing elements nitrogen, phosphorus and potassium, but not as essential constituents.

The applicable classification for the Myconate will be in subheading 3824.90.9200, HTSUS, which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patrick Day at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division