CLA-2-31:OT:RR:E:NC:2:236
Mr. Keith Freeman
GSI Home Styles Inc.
101 Villanova Drive S.W.
Atlanta, GA 30336
RE: The tariff classification of bat guano from Indonesia
Dear Mr. Freeman:
In your letter dated May 26, 2009, you requested a tariff classification ruling.
You state in your letter that you plan to import bat guano. Your literature states that the bat guano is considered a high nitrogen organic fertilizer. You indicate that you intend to import the product in full container loads of 19 – 20 tons and also will import the bat guano in 10 kilogram bags.
The applicable subheading for the 19-20 ton loads of bat guano will be 3101.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be Free.
The applicable subheading for the bat guano in bags not exceeding 10 kg will be 3105.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 not exceeding 10kg. 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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division