CLA-2-31:RR:NC:SP:236 I81141
Steve Homokay
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of “Morden Green Natural Fertilizer” manufactured in Malaysia, repacked in Canada
Dear Mr. Homokay:
In your letter dated April 18, 2002, on behalf of your client Morden Gardens, you requested a tariff classification ruling.
Your letter indicated the fertilizer was manufactured in Malaysia and imported in barrels into Canada. The fertilizer was merely repackaged into 5 liter containers and sold to your client Morden Gardens. Morden Gardens merely repackaged the fertilizer into 250ml/8 oz. plastic bottles and will export them to the United States.
The applicable subheading for the fertilizer will be 3105.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium. The rate of duty will be Free.
You have included a label for the “Morden Green Natural Liquid Fertilizer” which is covered by this ruling letter. There is no country of origin listed on the label. The wording “Morden Gardens Aylesford, Nova Scotia CANADA” appears on the label.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.46 of the regulations, provides for marking when the name of a country or locality other than the country of origin appears on an imported article.
This ruling is being issued under the provisions of Part 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 Deborah Walsh at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division