N056561 N0 Ruling Active

The tariff classification of fossilized sea bird guano from Indonesia.

Issued April 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3101.00.0000

Headings: 3101

Product description

You state in your letter that you plan to import fossilized sea bird guano. Your literature states that the guano is a soil fertilizer for plants and you plan to import the product in 50 kilo plastic bags.

CBP rationale

The applicable subheading for the fossilized sea bird guano in 50 kilo bags will be 3101.00.0000, Harmonized Tariff Schedule of the United States (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.

Full text

N056561 April 16, 2009 CLA-2-31:OT:RR:E:NC:N2:236 CATEGORY: Classification TARIFF NO.: 3101.00.0000 Mr. Keith Freeman GSI Home Styles Inc. 101 Villanova Drive S.W. Atlanta, GA 30336 RE: The tariff classification of fossilized sea bird guano from Indonesia. Dear Mr. Freeman: In your letter dated November 3, 2008 you requested a tariff classification ruling. You state in your letter that you plan to import fossilized sea bird guano. Your literature states that the guano is a soil fertilizer for plants and you plan to import the product in 50 kilo plastic bags. The applicable subheading for the fossilized sea bird guano in 50 kilo bags will be 3101.00.0000, Harmonized Tariff Schedule of the United States (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. 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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