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The tariff classification of coated urea fertilizer from Canada
Issued June 20, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N027634 (June 20, 2008)
Tariff classification
HTS codes: 3102.10.0000
Headings: 3102
Product description
The information you submitted was forwarded to the Customs and Border Protection laboratory for analysis. Your literature states that the fertilizer is called Environmentally Smart Nitrogen which is urea fertilizer with a thin polymer coating to control the release of the fertilizer.
CBP rationale
The applicable subheading for the coated urea fertilizer will be 3102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mineral or chemical fertilizers, nitrogenous: Urea, whether or not in aqueous solution.
Full text
N027634 June 20, 2008 CLA-2-31:OT:RR:E:NC:2:236 CATEGORY: Classification TARIFF NO.: 3102.10.0000 Mr. Ron K. Oikawa Agrium 13131 Lake Fraser Driver, (SE) Calgary, Alberta, T2J 7E8 RE: The tariff classification of coated urea fertilizer from Canada Dear Mr. Oikawa: In your letter dated May 5, 2008 you requested a tariff classification ruling. The information you submitted was forwarded to the Customs and Border Protection laboratory for analysis. Your literature states that the fertilizer is called Environmentally Smart Nitrogen which is urea fertilizer with a thin polymer coating to control the release of the fertilizer. The applicable subheading for the coated urea fertilizer will be 3102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mineral or chemical fertilizers, nitrogenous: Urea, whether or not in aqueous solution. 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
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