CLA-2 RR:CR:GC 960202 ptl
Mr. Alan Rubin
BMS Micro-Nutrients NV
5405 Alton Parkway, Suite 5-A-612
Irvine, California 92714
RE: Chelal B, Chelal Zn, Chelal Ca, and Fructol; NY A85489
revoked.
Dear Mr. Rubin:
This is in reference to New York Ruling Letter (NY) A85489,
issued to you on September 26, 1996, regarding the tariff
classification of fertilizers identified as Chelal B (Boron),
Chelal Zn (Zinc), Chelal Ca (Calcium), and Fructol under the
Harmonized Tariff Schedule of the United States (HTSUS). Customs
has reviewed the ruling and has determined that, in addition to
containing typographical errors, the ruling is incorrect.
Therefore, this ruling revokes NY A85489.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act (Pub.L. 103-182, 107 Stat. 2057), notice of
proposed revocation of NY A85489 was published on March 4, 1998,
in the Customs Bulletin, Volume 32, No 9. No comments were
received in response to the notice.
FACTS:
On June 29, 1996, you requested a tariff classification
ruling for several fertilizer products. NY A85489, which covered
the articles, was issued on September 26, 1996. Three of the
articles in question, Chelal B, Chelal Zn, and Chelal Ca are
aqueous solutions which are used as fertilizers to remedy soil
conditions in which certain chemical deficiencies exist. The
fourth, Fructol, is a fertilizer with a wider variety of chemical
nutrients. Unfortunately, the Customs laboratory reports upon
which NY A85489 relied were based upon an erroneous
interpretation of written materials you had submitted. The
erroneous laboratory reports, and the articles they covered are:
Chelal B: 2-96-22569-001; Chelal Ca: 2-96-22572-001; and Chelal,
Zn: 2-96-22570-001.
In preparing for this ruling, a new series of laboratory
reports on the articles were requested. The results of the new
Customs laboratory reports are as follows:
Customs laboratory report 2-96-22879-001, issued 10/16/96,
identifies Chelal B as an aqueous solution of Boron chelated
with: 1,2-Diol;1,2,3-Triol; Monoethanolamine; Diethanolamine; and
Triethanolamine.
Customs laboratory report 2-96-22882-001, issued 10/16/96,
identifies Chelal Zn as an aqueous solution of Zinc chelated
with: Hydroxyethylenediaminetriacetic acid,
ethylenediaminetetraacetic acid and diethylenetriaminepentaacetic
acid.
Customs laboratory report 2-96-22880-001, issued 10/16/96,
identifies Chelal Ca as an aqueous solution of calcium oxide,
calcium oxide chelated with diethylenetriaminepentaacetic acid
and calcium chelated with diethylenetriaminepentaacetic acid.
Customs laboratory report 2-96-22881-001, issued 10/16/96
identifies Fructol as a mixture of nitrogen compounds, phosphoric
acid, potassium carbonate and various metals chelated with
ethylenediaminetraacetic acid and diethylenetriaminepentaacetic
acid.
All of the articles under consideration are identified as
being fertilizers. The new laboratory reports suggest that
Chelal B, Chelal Zn, and Chelal Ca be classified in subheading
3824,90.9050, HTSUS, and that Fructol be classified either in
subheading 3105.10.00 or 3105.20.00, HTSUS, depending on the form
and volume in which it is imported.
ISSUE:
What is the proper classification of Chelal B (Boron),
Chelal Zn (Zinc), Chelal Ca (Calcium) and Fructol?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRI). The systematic detail of
the HTSUS is such that virtually all goods are classified by
application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative Section or
Chapter Notes.
The headings under consideration are:
3105 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:
3105.10.00 Products of this chapter in tablets or
similar forms or in packages of a gross
weight not exceeding 10 kg.
3105.20.00 Mineral or chemical fertilizers contain-
ing the three fertilizing elements
nitrogen, phosphorus and potassium.
* * * * *
3824 Prepared binders for foundry molds or cores;
chemical products and preparations of the
chemical or allied industries (including those
consisting of mixtures of natural products), not
elsewhere specified or included; residual
products of the chemical or allied industries,
not elsewhere specified or included):
3824.90 Other:
Other:
Other:
Other:
3824.90.90 Other:
3824.90.9050 Other.
Chapter Note 6 to Chapter 31, HTSUS, is pertinent to the
products at issue and states: "[F]or the purposes of heading
3105, the term other fertilizers' applies only to products of a
kind used as fertilizers and containing, as an essential
constituent, at least one of the fertilizing elements nitrogen,
phosphorus or potassium."
The articles under consideration, Chelal B, Chelal Z, and
Chelal Ca do not contain nitrogen, phosphorous or potassium as an
essential constituent. Thus, according to Chapter Note 6, they
are not eligible for classification in heading 3105. Because the
articles are chemical products, not elsewhere specified or
included, they are properly classified in subheading
3824.90.9050, HTSUS.
Fructol does contain at least one of the enumerated elements
necessary for classification in heading 3105. Depending upon the
form and volume in which it is imported, Fructol is properly
classified in subheading 3105.10.00 or 3105.20.00, HTSUS.
HOLDING:
The classification for Chelal B (Boron), Chelal Zn (Zinc),
and Chelal Ca (Calcium) is subheading 3824.90.9050, HTSUS, which
provides for prepared binders for factory molds or cores;
chemical products and preparations of the chemical or allied
industries (including those consisting of mixtures of natural
products), not elsewhere specified or included; residual products
of the chemical or allied industries, not elsewhere specified or
included: other: other: other: other: other: other.
The classification for Fructol, if imported in containers
having a gross weight of 10 kg or less, will be subheading
3105.10.00, HTSUS, which provides for mineral or chemical
fertilizers containing two or three of the fertilizing elements
nitrogen, phosphorous and potassium; other fertilizers; goods of
this chapter in tablets or similar forms or in packages of a
gross weight not exceeding 10 kg: products of chapter 31 in
tablets or similar forms or in packages of a gross weight not
exceeding 10 kg. If Fructol is imported in containers having a
gross weight in excess of 10 kg, the applicable subheading will
be 3105.20.00, HTSUS, which provides for mineral or chemical
fertilizers containing the three fertilizing elements nitrogen,
phosphorus and potassium.
NY A85489, dated September 26, 1996, is revoked.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625 (c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John A. Durant, Director
Commercial Rulings Division