850252 85 Ruling Active

The tariff classification of guano from Chile.

Issued March 26, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3101.00.0000

Headings: 3101

Product description

The tariff classification of guano from Chile.

CBP rationale

The applicable subheading for the guano will be 3101.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY 850252 March 26, 1990 CLA-2-31:S:N:N1:236 850252 CATEGORY: Classification TARIFF NO.: 3101.00.0000 Mr. Robert S. Kommer South Sea Bird Company 218 South Maple Avenue Ridgewood, New Jersey 07450 RE: The tariff classification of guano from Chile. Dear Mr. Kommer: In your letter dated March 5, 1990, you requested a tariff classification ruling. The prospective imports, white and red guano, are the excreta, remains and fossilized remains of sea birds. The guano will be heat treated, screened and ground, and imported in 50 to 110 pound bags. The applicable subheading for the guano will be 3101.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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