The tariff classification of organic by-product fertilizer from Canada

N328393 October 14, 2022 CLA-1-31:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3105.60.0000 Stefani Paolucci Delmar International NY Inc 100 Colvin Woods Pkwy Tonawanda, New York 14150 RE: The tariff classification of organic by-product fertilizer from Canada Dear Ms. Paolucci: In your ruling request dated September 26, 2022, on behalf of your client, Ecostrat Inc., you requested a tariff classification ruling on organic by-product fertilizer. Your submission describes the subject product as an organic by-product of citric acid production for the food industry. You state that this product will be sold in bulk to US farmers for land application as a fertilizer. The main ingredients of the by-product (mycelium) are citric acid and sugar. The provided certificates of analysis indicate the presence of phosphorus and potassium. In your request, you suggest classification in subheading 3105.90.0050, Harmonized Tariff Schedule of the United States, (HTSUS); however, we have determined that the subject product is more specifically provided for elsewhere. The applicable subheading for organic by-product fertilizer will be 3105.60.0000, 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: Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium. 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