NY 855327
Sep 07 1990
CLA-2-31:S:N:N01:236 855327
Mr. Alan Litwin
Assistant Manager
F.W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, New York 14150
RE: The tariff classification of Ice Melter from Canada
Dear Mr. Litwin:
In your letter dated August 13, 1990, on behalf of your
client, LPT Consumer Products, Inc., you requested a tariff
classification ruling.
The prospective import, "ice melter" is urea. The importer
advises that the product is to be used to melt ice. It can also
be used as a fertilizer. We believe the principle use for urea
is that of a fertilizer.
The applicable subheading for the Ice Melter will be
3102.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mineral or chemical fertilizers,
nitrogenous, urea. 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