&&The product before the Agency is Nature's Intent 7-2-4 organic based fertilizer. It is composed of bird feather meal, fish bone meal, potassium sulfate and crushed limestone. These components are blended and augered into granules and sprayed with a mixture of water and calcium lignosulfonate, and are then heat dried. The feather and fish meal components are what render the product organic. The finished product is exported to Canada in either 2,000 pound tote bags or in 50 pound bags on pallets.&&&&The 7-2-4 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).&&

&&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.&&&&However, the fertilizer at issue contains fish meal. Although Section VI of the Customs Tariff does not define an animal, it is normally the case that fish are not considered animals. This is supported by Exclusionary Note (c) to heading 31.01 which states, inter alia, that meals of fish are excluded from heading 31.01.&&&&Additionally, Exclusionary Note (e) to heading 31.01 directs that mixtures of the natural fertilizers of heading 31.01 (bird feather meal) with chemical fertilizing substances are to be classified in heading 31.05. The goods at issue have chemical fertilizing substances in the form of potassium sulfate and calcium lignosulfonate.&&&&Heading 31.05 includes other fertilizers. Note 6 to Chapter 31 states that the term "other fertilizers" applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium. Further, Explanatory Note (C)(3) to heading 31.05 describes mixtures of animal or vegetable fertilizers with chemical or mineral fertilizers.&&