The tariff classification of “Fossilized Seabird Guano” from Mexico

N304907 July 17, 2019 CLA-1:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3101.00.0000; 3105.10.0000 Humberto F. Orduno Import Export Logistics, Inc. 525 E Street B22 Chula Vista, CA 91910 RE: The tariff classification of “Fossilized Seabird Guano” from Mexico Dear Mr. Orduno: In your ruling request dated June 20, 2019, on behalf of your client, Danilo Cacciamatta, you requested a tariff classification ruling on “Fossilized Seabird Guano.” In your submission, the attached laboratory report states that “Fossilized Seabird Guano” contains the fertilizing elements, nitrogen and phosphate. This product is intended to be used as a crop fertilizer. Your submission does not indicate the package weight(s) at time of import. You have suggested classification in 3105.90.0050, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect because this product is not a mineral or chemical based fertilizer. The applicable subheading for “Fossilized Seabird Guano” in packages of a gross weight not exceeding 10 kg will be 3105.10.0000, HTSUS, 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: Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. The general rate of duty will be free. The applicable subheading for “Fossilized Seabird Guano” in packages of a gross weight exceeding 10 kg will be 3101.00.0000, 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 general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division