CLA-2-27:OT:RR:NC:N2:237
Mr. Frank Lofaro
600 Third Avenue
New York, NY 10016-2001
RE: The tariff classification of Nutrismart from China
Dear Mr. Lofaro:
In your letter dated April 20, 2009 you requested a tariff classification ruling for Nutrismart and Nutrismart B, both of which you have stated are natural soil amendments designed to reduce the amount of chemically derived fertilizers applied on a bi-weekly basis, to a sand-base root zone, in particular sports fields, greens, turf grass and tees. Additionally, you have maintained that the principal use of this product in the United States will be as a soil conditioner and organic fertilizer.
You have submitted no samples; however, you have provided a detailed description of the prospective import, MSDS sheets for each type, a data analysis study and a copy of a ruling from the Customs in Japan.
Nutrismart and Nutrismart B are hard, spherical granules of agglomerated material said to contain environmentally safe common ingredients. The composition breakdown is as follows:
Nutrismart is composed of predominantly organic substrate, mainly weathered coal (lignite), untreated phosphate rock, molasses, baker’s yeast (Saccharomyces cervisiae) and water. The lignite which is 69-70% of the product weight contains fumic acid as a soil amendment. As it is untreated, the phosphate rock has minimal fertilizer effect. The molasses serves as a binder while the yeast provides food for indigenous microbes in the soil.
Nutrismart B contains the same ingredients with the exclusion of the phosphate rock; its lignite content is reported to be between 95-97% of the product by weight.
The main ingredient, lignite assigns both items their essential character.
The applicable subheading for the products will be 2702.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lignite, whether or not agglomerated. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division