✔ 最佳答案
1. Unable to determine.
Environmental-friendly is not really a term used for duty purpose. For example, recycled paper will be still under paper category.
In other word - it can't be answered because you did not say what it is.
2. Hong Kong Customs and Excise Department, as they are responsible for collecting duties:
http://www.customs.gov.hk/tc/cargo_clearance/declaration/charges/index.html