The tariff classification of Urea Sulphur Fertilizer from South Korea

N353929
October 15, 2025
CLA-2-31:OT:RR:NC:N3:136
CATEGORY: Classification
TARIFF NO.: 3102.90.0100; 9903.02.56
Jim Alberdi A J Arango, Inc. 1516 E 8th Ave. Tampa, FL 33605 RE: The tariff classification of Urea Sulphur Fertilizer from South Korea Dear Mr. Alberdi: In your letter dated September 18, 2025, on behalf of your client, H Sulphur Corp., you requested a tariff classification ruling on Urea Sulphur Fertilizer. In your submission, the subject product is described as a urea-enhanced sulphur fertilizer, produced by physically mixing 25% melted urea and 75% molten sulphur at 130 degrees Celsius. You state that the fertilizer is granulated into white/brown pastilles and contains 11% nitrogen and 75% sulphur. The provided Technical Data Sheet indicates that this product will be imported in packages of 25 kg, 1 Ton, and 1.2 Tons. It is intended for use as an industrial fertilizer to increase crop yield. The applicable subheading for the Urea Sulphur Fertilizer will be 3102.90.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mineral or chemical fertilizers, nitrogenous: Other, including mixtures not specified in the foregoing subheadings. The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading 3102.90.0100, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations

(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division