Tariff Classification Advance Ruling
Nature’s Intent 11-0-0 Organic fertilizer

Applicant

Ms. Susan Riddle
Pacific Calcium, Inc.
32117 Highway 17
Tonasket, WA  98855
USA

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Nature’s Intent 11-0-0 Organic fertilizer. This product is both manufactured and exported to Canada from Pacific Calcium, Inc., Tonasket, Washington, USA.

TRS Number: 273115
Classification Number: 3101.00.00.00
Effective Date:

Product Description

The product before the Agency is Nature's Intent 11-0-0 organic based feather meal. It is composed of hydrolyzed poultry feathers (meal) and lignosulfonate.  The feather meal is blended and augured into granules and sprayed with a mixture of water and lignosulfonate, and is then heat dried. The feather meal is what renders the product organic, with no chemical fertilizers added.

The finished product is exported to various importers in Canada as a fertilizer. It is shipped in either 50 pound bags or 2,000 pound tote bags.

The 11-0-0 package marking is a fertilizer industry standard which denotes the percentage by weight of the three major nutrients required for healthy plant growth, always in the same order: nitrogen-phosphorous-potassium (N-P-K). Accordingly, the goods contain 11% water insoluble nitrogen.

Rich in nitrogen, feather meal provides quick nutrient enrichment and slow feed, allowing plants to metabolize nitrogen materials at their own pace.

Analysis and Justification

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System.  Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule (GIR) 1 directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only.  For legal purposes, classification shall be determined according to the terms of the heading (4 digits).  Similarly, GIR 6 directs that classification shall be determined according to the terms of a subheading (6 digits).

Chapter 31 of the Customs Tariff covers fertilizers.  Heading 31.01 covers animal or vegetable fertilizers, whether or not mixed together or chemically treated, and fertilizers produced by the mixing or chemical treatment of animal or vegetable products.  The chemical treatment using lignosulfonate is the sole chemical processing that the feather meal undergoes. The lignosulfonate (sulfite and lignin) is used as a conditioner which aids in anti-caking and anti-dusting during the production of the feather meal granules.

Heading 23.01(flours, meals and pellets, of meat) was considered.  However, although poultry is considered meat for purposes of heading 23.01, the heading does not include animal products that are not meat in nature, such as bones, horns, shells, etc.  See Explanatory Note (1) to heading 23.01.  Similarly, feather meal is part of an animal but not meat.

Heading 31.01 covers animal or vegetable fertilizers, whether or not mixed together or chemically treated.  The goods are excluded from heading 31.05 as they are not put up in tablets or packages of a gross weight of 10kg or less.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

In accordance with General Interpretative Rule #1 and the above Explanatory Notes, the Nature's Intent 11-0-0 organic based feather meal is classified under 3101.00.00.00 as animal fertilizers, whether or not mixed together or chemically treated.  

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered ‘reason to believe’ for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-008745

Date modified: