The tariff classification of Pondtabbs Aquatic Plant Food (Fertilizer Tablet)

NY L87252 September 14, 2005 CLA-2-31:RR:NC:SP:236 L87252 CATEGORY: Classification TARIFF NO.: 3105.10.0000 Mr. W. Wayne Davis, Jr. Plantabbs Products P.O.Box 165 Hunt Valley, MD 21030 RE: The tariff classification of Pondtabbs Aquatic Plant Food (Fertilizer Tablet) Dear Mr. Davis: In your letter dated September 1, 2005, you requested a tariff classification ruling. The applicable subheading for the Pondtabbs Aquatic Plant Food will be 3105.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 10kg. 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