CLA-2-31:OT:RR:NC:N1:136

Shinsuke Naito
Oishii Farm Corporation
9 Basin Drive
Kearny, New Jersey 07032

RE: The tariff classification of potassium nitrate, magnesium sulfate heptahydrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate from Japan

Dear Mr. Naito:

In your letter dated April 7, 2022, you requested a tariff classification ruling on potassium nitrate, magnesium sulfate heptahydrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate.

In your submission, you describe the five subject products as follows:

Item Description 1 Product name: OAT HOUSE No.3 Substance/mixture: Substance Chemical name: Potassium nitrate CAS No.: 7757-79-1 Concentration: 99.0%

Item Description 2 Product name: OAT HOUSE No.6 Substance/mixture: Substance Chemical name: Magnesium sulfate heptahydrate CAS No.: 10034-99-8 Concentration: 98%

Item Description 3 Product name: OAT HOUSE No.7 Substance/mixture: Substance Chemical name: Ammonium dihydrogenorthophosphate CAS No.: 7722-76-1 Concentration: 99%

Item Description 4 Product name: OAT HOUSE No.9 Substance/mixture: Substance Chemical name: Potassium dihydrogenorthophosphate CAS No.: 7778-77-0 Concentration: 99%

Item Description 5 Product name: OAT HOUSE No.10 Substance/mixture: Substance Chemical name: Potassium sulfate CAS No.: 7778-80-5 Concentration: 98.0%

You state that the five subject products are water-soluble fertilizers; however, we have determined that magnesium sulfate heptahydrate is not provided for within the fertilizer provisions of Chapter 31, Harmonized Tariff Schedule of the United States (HTSUS), therefore it will be classified in Chapter 28, HTSUS, as a chemical compound.

The applicable subheading for potassium nitrate will be 3105.90.0050, 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. The general rate of duty will be free.

The applicable subheading for magnesium sulfate heptahydrate will be 2833.21.0000, HTSUS, which provides for Sulfates; alums; peroxosulfates (persulfates): Other sulfates: Of magnesium. The general rate of duty will be 3.7% ad valorem.

The applicable subheading for ammonium dihydrogenorthophosphate will be 3105.40.0010, 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: Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate): Ammonium dihydrogenorthophosphate (Monoammonium phosphate). The general rate of duty will be free.

The applicable subheading for potassium dihydrogenorthophosphate will be 3105.60.0000, 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: Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium. The general rate of duty will be free.

The applicable subheading for potassium sulfate will be 3104.30.0000, HTSUS, which provides for Mineral or chemical fertilizers, potassic: Potassium sulfate. The general rate of duty will be free.

When imported in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, the applicable subheading for potassium nitrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate will be 3105.10.0000, which provides for Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. The general rate of duty will be free.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA).  Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.gov.

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 https://hts.usitc.gov/current.

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 Nuccio Fera at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division