NY 867093
September 27 1991

CLA-2-31:S:N:N1:236 867093

Mr. John S. Kim
Int'l Trade Manager
Unified Marketec Inc.
3530 Wilshire Blvd
Suite #1125
Los Angeles, Ca 90010

RE: The tariff classification of Gold-Magucal (Animal Feed), Yuukikaru (Fertilizer), and Shell Sorte (Fertilizer) from Japan

Dear Mr. Kim:

In your letter dated September 3, 1991 you requested a tariff classification ruling on the following three products:

1. "Gold-Magucal"--is a nutrient for animals and is made of fossilized marine life deposits consisting of more then 150 species of sea shells including mainly scallop and oyster shell, marine alga, fish, sea-urchin, crab, sea weed and other organic materials that accumulated to form the vast fossil strata at the ocean bottom. It includes silica, sodium, iron, aluminum, phosphorus, potassium, carbonic acid, magnesium, calcium, and organic material. This material is particularly prepared for animal consumption by fine grinding. The applicable subheading for the Gold-Magucal will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products); residual products of the chemical or allied industries, not elsewhere specified or included, other. The rate of duty will be 5 percent ad valorem.

2. Yuukikaru--is a natural fertilizer (analysis below) derived from fossilized marine life deposits consisting of more than 150 species of sea shells. It is similar in composition to "Gold-Magucal." The difference is that the "Gold-Magucal" is more finely ground and prepared for animal consumption, while the "Yuukikaru" is more granular and not digestible.

Silicic Acid Iron Calcium Magnesium Phosphorus Acid Organic Matter Sodium Carbonic Acid Aluminum Potassium Compost Other Trace Elements

3. Shell Sorte--is a natural fertilizer (analysis below) consisting of fish, vegetable, and fruit extracts, and natural sugars of some fruits. This concentrate gives the plant nutrient which causes maximum production of vegetable, flowers or crops.

Nitrogen Phosphorus Acid Potassium Calcium Oxide Magnesium Silicic Acid Solubility Silicic Acid Manganese Boron Compost Hydrogen ion Density

The applicable HTS subheading for Yuukikaru and Shell Sorte fertilizers will be 3101.00.0000, which provides for animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. When imported in packages of a gross weight not exceeding 10 kg., the applicable HTS subheading will be 3105.10.0000. The rate of duty for both HTS subheadings 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