CLA-2-28:OT:RR:NC:2:236
Ms. Myrna Haeusler
MPT Mustard Products & Technologies, Inc.
101-111 Research Drive
Saskotoon, Saskatchewan S7N 3R2
Canada
RE: The tariff classification of MustGro 5-1-1 Fertilizer from Canada
Dear Ms. Haeusler:
In your ruling request dated September 23, 2011, on behalf of MPT Mustard Products & Technologies, Inc., you requested a tariff classification ruling for MustGro 5-1-1 Fertilizer.
In your submission, you describe the product as a natural fertilizer, manufactured from de-oiled mustard seed meal. This fertilizer is suitable for fruits, vegetables, turf, and ornamentals. You indicate that MustGro 5-1-1 Fertilizer is a dry granule product to be applied pre-plant or post-plant to the top layer of soil. Your literature indicates that this product comes in 5 kg, 20 kg, and bulk packages.
The applicable subheading for MustGro 5-1-1 Fertilizer in 5 kg packages will be 3501.10.0000, 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 10 kg: Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. The rate of duty will be free.
The applicable subheading for MustGro 5-1-1 Fertilizer in 20 kg and bulk packages will be 3101.00.0000, (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.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at (646) 733-3434.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division