The tariff classification of liquid urea ammonium nitrate from Canada

NY K81634 December 29, 2003 CLA-2-31:RR:NC:SP:236 K81634 CATEGORY: Classification TARIFF NO.:3102.80.0000 Mr. Skip Espeseth Norman G. Jensen, Inc. PO Box 10, 223 Railway Ave Portal, ND 58772 RE: The tariff classification of liquid urea ammonium nitrate from Canada Dear Mr. Espeseth: In your letter dated December 3, 2003 you requested a tariff classification ruling. In your specification sheets you state that the urea ammonium nitrate is a 91 percent AN solution that is sent to a mixing tank where it is mixed with 73 percent urea solution. The applicable subheading for the liquid urea ammonium nitrate will be 3102.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mineral or chemical fertilizers, nitrogenous: Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution. The rate of duty will be Free. 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