The tariff classification of Ice Melter from Canada

NY 855327 Sep 07 1990 CLA-2-31:S:N:N01:236 855327 CATEGORY: Classification TARIFF NO.: 3102.10.0000 Mr. Alan Litwin Assistant Manager F.W. Myers & Co., Inc. 55 Oriskany Drive Tonawanda, New York 14150 RE: The tariff classification of Ice Melter from Canada Dear Mr. Litwin: In your letter dated August 13, 1990, on behalf of your client, LPT Consumer Products, Inc., you requested a tariff classification ruling. The prospective import, "ice melter" is urea. The importer advises that the product is to be used to melt ice. It can also be used as a fertilizer. We believe the principle use for urea is that of a fertilizer. The applicable subheading for the Ice Melter will be 3102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mineral or chemical fertilizers, nitrogenous, urea. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport