CLA-2-31:OT:RR:NC:N3:36
May Chen
Ability Customs Brokers
7901 Oakport Street, Suite #3850
Oakland, CA 94621
RE: The tariff classification of Amino Acid Fertilizer from China
Dear Ms. Chen:
In your letter dated May 2, 2023, on behalf of your client, Craggy Green Hills, LLC, you requested a tariff classification ruling on Amino Acid Fertilizer.
You describe the product at issue as an amino acid nitrogen fertilizer made from defatted soybean meal. This product is in powder form, 99% water soluble, cream in color, and has a slight soy smell. You state that the fertilizer is intended to be used for organic farming by mixing with water and applying it to soil or directly on plants with irrigation equipment, backpack sprayers, and truck sprayers. This product will be will be imported in 22.69 kilogram bags and has a N-P-K ratio of 14-0-0.
The applicable subheading for Amino Acid Fertilizer will be 3101.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3101.00.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS; however, exclusions announced in the Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III U.S. Note 20(qq) and Annex Enumeration (14), HTSUS, states: (qq) The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and (f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03, and by which particular products classified in heading 9903.88.04 and provided for in U.S. note 20(g) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.04. See 83 Fed. Reg. 47974 (September 21, 2018) and 84 Fed. Reg. 29576 (June 24, 2019). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 or in heading 9903.88.04 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting numbers: (14) Fertilizer, derived from soybeans, powdered, put up in bags each with net weight of 23 kg, of which 14 percent by weight is nitrogen (N) and containing no phosphorus (P) or potassium (K) (described in statistical reporting number 3101.00.0000).
Based on the pertinent facts, the Amino Acid Fertilizer is accurately described and is afforded the exclusion under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3101.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division