CLA-2-31:S:N:N7:236 896836
Mr. Reginald Williams
A.N.Deringer, Inc.
Interstate 95
Houlton, ME 04730
RE: The tariff classification of Organic Compost Material from
Canada.
Dear Mr. Williams:
In your letter dated April 12, 1994, you requested a tariff
classification ruling.
The prospective import, Organic Compost Material, is recycle
waste wood bark from the Corner Brook pulp and paper mill, fish
offal and chicken manure. The composting process uses the natural
heat of decomposition and a system of strategically placed to
produce an organic compost material that is black, odourless and
rich in humus. The compost is used as a powerful soil enhancer in
parts of the world where the natural soil is thin, sandy and
lacking in the organic material essential for water retention and
crop rooting.
The applicable subheading for the Organic Compost Material
will be 3105.90.0050, 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
exceeding 10 kg:... Other:... Other. 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