CLA-2-31:RR:NC:SP 236 H83193

Mr. Richard M. Dufford
6658 Shady Brook Land, #3232
Dallas, Texas 75206

RE: The tariff classification of 20-30-10 Folier solid fertilizer, 5-15-5 Folier liquid fertilizer and Power-K Folier liquid fertilizer from Mexico

Dear Mr. Dufford:

In your letter dated June 12, 2001, you requested a tariff classification ruling.

The applicable subheading for the 20-30-10 Folier solid fertilizer, 5-15-5 Folier liquid fertilizer and Power-K Folier liquid fertilizer, if less than 10kgs. , will be 3105.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 10kg. The rate of duty will be Free.

The applicable subheading for the 20-30-10 Folier solid fertilizer will be 3105.20.0000, HTS, which provides for Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium. The rate of duty will be Free.

The applicable subheading for the 5-15-5 Folier liquid fertilizer will be 3105.20.0000, HTS, which provides for Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium. The rate of duty will be Free.

The applicable subheading for the Power-K Folier liquid fertilizer will be 3105.60.0000, HTS, which provides Mineral or chemical fertilizers containing the two fertilizing elements 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division