CLA-2-38:OT:RR:NC:N1:239
Ms. Becky Watkins
George S. Bush & Co. Inc
P.O. Box 8829
Portland, OR 97208
RE: The tariff classification of Compost Base NK from Japan
Dear Ms. Watkins:
In your letter dated June 15, 2016, you requested a ruling on the product, Compost Base NK. Note, the first sample you submitted was lost in-transit and you submitted a second sample. This sample will not be returned. We regret the lost sample and the delay.
Compost Base NK consists of wood charcoal, liquid acetic acid, and a small amount of water. This product is used as a compost base and soil amendment.
You state that the subject product is classified in the Harmonized Tariff Schedule of the United States (HTSUS), in subheading 3802.10.0050 which provides for Activated carbon; activated natural mineral products; animal black, including spent animal black: activated carbon; other. The CBP laboratory analyzed the sample provided and concluded that the charcoal in this mixture is not activated.
The applicable subheading for Compost Base NK will be 3824.90.9295, HTSUS which provides for: Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Patrick Day at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division