HQ 081768: Classification of sulfur-coated muriate of potash

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 081768

                                  December 1, 1988



          CLA-2 CO:R:C:G 081768 JGH

          CATEGORY: Classification

          TARIFF NO.: 480.50; 3104.20.00

          Nr. Alastair G. Moran
          C-I-L House
          P.O. Box 200, Station "A"
          North York, Ontario M2N 6H2

          RE: Classification of sulfur-coated muriate of potash

          Dear Sir:

               Your letter of December 16, 1987, to the Customs Service at
          New York concerning the tariff classification of sulfur-coated
          muriate of potash (SCMOP) has been referred to this office for
          reply.

          FACTS:

               The product is said to be produced by applying a coating of
          sulfur to granules of muriate of potash.  The sulfur-coated
          granule is layered with a conditioning agent comprising,
          primarily, wax and clay which allows the product to flow freely.
          The sulfur coating slows the release of the nutrient giving SCMOP
          a longer life after application.  It is noted that it is used
          almost exclusively in the horticultural industry for nursery
          plants, specialty vegetables and other products with high cash
          value.

          ISSUE:

               Whether SCMOP is classifiable as muriate of potash in item
          480.50, TSUS, or other potassic fertilizers in item 480.75, TSUS.

          LAW AND ANALYSIS:

               It is contended that the provision for muriate of potash
          does not adequately describe SCMOP, and that in terms of value,
          composition, and use, the product is something more than muriate
          of potash.  The court has stated that the "more than" doctrine is
          a well-settled principle that where an article is in character or
          function something other than as described by a specific statu-
          tory provision, either more limited or more diversified, and the












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          difference is significant, it can not find classification within
          such provision.  It is said to be more than the article described
          in the statute.  By contrast where the difference is in the
          nature of improvement or amplification, and the essential
          character is preserved or only incidentally altered, the
          applicable rule is that an unlimited eo nomine statutory
          designation includes all forms of the article in the absence of a
          contrary legislative intent or commercial designation.  Robert
          Bosch Corp. v. United States, 63 Cust. Ct. 96, 103, C.D. 3881
          (1969).

               SCMOP is a controlled release form of muriate of potash, a
          product which is provided for by name in the tariff.  The sulfur
          coating, in providing a barrier between the nutrient and the
          soil, controls the rate at which the potash enters the soil.  As
          stated in the above definition, where the difference in the
          product amounts to an improvement and the essential character is
          preserved, the classification would not change.  While the sulfur
          might possess some nutrient value, its primary function is to
          control the release of the potash to the soil.  This amounts to
          an improved form of muriate of potash but not a totally new and
          different product.  In general, Customs has classified controlled
          release products under the pertinent eo nomine provision.  For
          example, ammonium nitrate pills, a form of the fertilizer which
          is coated to provide a time release function, is classified as
          ammonium nitrate under the provision for nitrate fertilizers in
          item 480.65, TSUS.

          HOLDING:

               SCMOP is classifiable under the provision for muriate of
          potash in item 480.50, TSUS.

               Under the Harmonized Tariff Schedule of the United States
          (HTSUSA), effective on January 1, 1989, SCMOP is classifiable
          under subheading 3104.20.00, potassium chloride.  The
          classification represents the present position of the Customs
          Service regarding the dutiable status of the merchandise under
          the HTSUSA.  If there are any changes before the effective date
          this advice may not continue to be applicable.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division













          JGHurley:tj:typed 08/16/88