CLA-2-31:RR:NC:SP:236 K88156
Mr. Rick Walton
David Austin Roses
Bowling Green Lane
Albrighton, Wolverhampton, WV7 3HB
RE: The tariff classification of David Austin® Organic Based Rose Food from United Kingdom
Dear Mr. Walton:
In your letter dated July 28, 2004, you requested a tariff classification ruling.
The sample submitted, David Austin® Organic Based Rose Food, is an organic-based compound fertilizer.
The applicable subheading for the David Austin® Organic Based Rose Food 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, 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: Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium. The rate of duty will be Free.
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