CLA-2-31:S:N:N7:236 890600

Mr. Wayne Buehrer
Traffic Manager
TOMEN AMERICA INC.
444 Market Street
Suite 1000
San Franciso, CA 94111

RE: The tariff classification of Diammonium Phosphate F.C.C. (Fertilizer) from Taiwan.

Dear Mr. Buehrer:

In your letter dated September 1, 1993, you requested a tariff classification ruling. The prospective import, Diammonium Phosphate F.C.C., is a fertilizer imported in 50 lb bags.

The applicable subheading for the Diammonium Phosphate F.C.C. will be 3105.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for diammonium phosphate. The duty rate 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