CLA-2-31:RR:NC:SP:236 H89083
Mr. Dougals G. McKenny
Norman G. Jensen, Inc.
P.O.Box 1439
Derby Line, Vermont 05830
RE: The tariff classification of Product 724 + Iron and Product 4-5-6 from Canada
Dear Mr. McKenny:
In your letter dated March 5, 2002, on behalf of your client, Maibec Industries, you requested a tariff classification ruling.
The prospective imports are as follows:
The Product 724 + Iron is a fertilizer consisting of composted manure, iron sulphate, potassium chloride, potassium sulphate, and urea. This product is used as a lawn fertilizer and will be spread on top of the lawn. The product will be imported and sold in 40lb bags.
The Product 4-5-6 is a fertilizer consisting of composted manure, urea, potassium chloride, potassium sulphate, diamoniacal phosphate and potassium sulphate & magnesium. This product is an all purpose fertilizer and will be mixed with the soil to help plants grow.
The applicable subheading for the Product 724 + Iron and Product 4-5-6 will be 3105.90.0050, 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; good of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Other: Other. 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 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division