The tariff classification of Magnesium Nitrate Hexahydrate from Poland

NY L86700 October 13, 2005 CLA-2-28 R: NC: SP: 236 L86700 CATEGORY: Classification TARIFF NO.: 2834.29.5000 Ms. Ariana Cohen Rotem BKG, LLC. 2115 Linwood Avenue Fort Lee, NJ 07024 RE: The tariff classification of Magnesium Nitrate Hexahydrate from Poland Dear Ms. Cohen: In your letter dated August 5, 2005, you requested a tariff classification ruling. In your literature, you indicate that the Magnesium Nitrate Hexahydrate is used only as a fertilizer. Magnesium Nitrate Hexahydrate is also used in pyrotechnics. Our laboratory analyzed the sample that you submitted. It was determined that your product is not a fertilizer in its imported condition. Magnesium Nitrate Hexahydrate is provided for in heading 2834 in the Harmonized Tariff Schedule (HTS). Additionally this issue is addressed by the Explanatory Notes in heading 3102. The heading for 3102 does not include nitrogenous products not described in the exemplars even if the product is used as a fertilizer. The applicable subheading for the Magnesium Nitrate Hexahydrate will be 2834.29.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Nitrites; nitrates: Nitrates: Other: Other. The rate of duty will be 3.5 percent ad valorem. 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