CLA-2-31:RR:NC:SP:236 J81713

Mr. Brian D. Harlander
ConAgra International Fertilizer Company
5 Skidaway Village Walk
Savannah, GA 31405

RE: The tariff classification of Nitric Phosphates Fertilizer (NP 33-3-0) from Russia

Dear Mr. Harlander:

In your letter dated March 10, 2003, you requested a tariff classification ruling.

Your letter indicates the nitric phosphates fertilizer is produced by ammonia neutralization of nitric acid with the addition of phosphoric acid. You state the product will be used as a fertilizer and will be imported in bulk shipments.

The applicable subheading for the Nitric Phosphates Fertilizer (NP 33-3-0) will be 3105.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers… Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorous: Containing nitrates and phosphates. 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.


Robert B. Swierupski
National Commodity
Specialist Division