CLA-2 CO:R:C:G 081768 JGH
Nr. Alastair G. Moran
C-I-L House
P.O. Box 200, Station "A"
North York, Ontario M2N 6H2
RE: Classification of sulfur-coated muriate of potash
Dear Sir:
Your letter of December 16, 1987, to the Customs Service at
New York concerning the tariff classification of sulfur-coated
muriate of potash (SCMOP) has been referred to this office for
reply.
FACTS:
The product is said to be produced by applying a coating of
sulfur to granules of muriate of potash. The sulfur-coated
granule is layered with a conditioning agent comprising,
primarily, wax and clay which allows the product to flow freely.
The sulfur coating slows the release of the nutrient giving SCMOP
a longer life after application. It is noted that it is used
almost exclusively in the horticultural industry for nursery
plants, specialty vegetables and other products with high cash
value.
ISSUE:
Whether SCMOP is classifiable as muriate of potash in item
480.50, TSUS, or other potassic fertilizers in item 480.75, TSUS.
LAW AND ANALYSIS:
It is contended that the provision for muriate of potash
does not adequately describe SCMOP, and that in terms of value,
composition, and use, the product is something more than muriate
of potash. The court has stated that the "more than" doctrine is
a well-settled principle that where an article is in character or
function something other than as described by a specific statu-
tory provision, either more limited or more diversified, and the
-2-
difference is significant, it can not find classification within
such provision. It is said to be more than the article described
in the statute. By contrast where the difference is in the
nature of improvement or amplification, and the essential
character is preserved or only incidentally altered, the
applicable rule is that an unlimited eo nomine statutory
designation includes all forms of the article in the absence of a
contrary legislative intent or commercial designation. Robert
Bosch Corp. v. United States, 63 Cust. Ct. 96, 103, C.D. 3881
(1969).
SCMOP is a controlled release form of muriate of potash, a
product which is provided for by name in the tariff. The sulfur
coating, in providing a barrier between the nutrient and the
soil, controls the rate at which the potash enters the soil. As
stated in the above definition, where the difference in the
product amounts to an improvement and the essential character is
preserved, the classification would not change. While the sulfur
might possess some nutrient value, its primary function is to
control the release of the potash to the soil. This amounts to
an improved form of muriate of potash but not a totally new and
different product. In general, Customs has classified controlled
release products under the pertinent eo nomine provision. For
example, ammonium nitrate pills, a form of the fertilizer which
is coated to provide a time release function, is classified as
ammonium nitrate under the provision for nitrate fertilizers in
item 480.65, TSUS.
HOLDING:
SCMOP is classifiable under the provision for muriate of
potash in item 480.50, TSUS.
Under the Harmonized Tariff Schedule of the United States
(HTSUSA), effective on January 1, 1989, SCMOP is classifiable
under subheading 3104.20.00, potassium chloride. The
classification represents the present position of the Customs
Service regarding the dutiable status of the merchandise under
the HTSUSA. If there are any changes before the effective date
this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
JGHurley:tj:typed 08/16/88