CLA-2-31:S:N:N7:236 806190

Mr. Gunter Schirmer
8801 S.W. 124 Street
Miami, Florida 33176-5217

RE: The tariff classification of TerraCottem (Product# F1165) (Fertilizer) from Belgium.

Dear Mr. Schirmer:

In your letter dated January 14, 1995, you requested a tariff classification ruling.

The prospective import, TerraCottem (Product# F1165) is a fertilizer consisting of Nitrogen, Phosphate, and Potash (2-1-3). The applicable subheading for the TerraCottem (Product# F1165) 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport 2