CLA-2-31:S:N2:236 816238

Mr. Gunter Schirmer
G. & G. Florida, Inc.
8801 S.W. 124th Street
Miami, Florida 33176-5217

RE: The tariff classification of Terracottem (Fertilizer) from Belgium.

Dear Mr. Schirmer:

In your letter dated October 31, 1995, you requested a tariff classification ruling.

The prospective import, Terracottem, is a fertilizer consisting of nitrogen, phosphate and potassium (6-1-3) including various micro nutrients, packed in bulk..

The applicable subheading for the Terracottem will be 3105.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium. 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 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 Gilbert Brownchweig at 212-466-5744.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division