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HQ 953613

March 31, 1993

CLA-2 CO:R:C:F 953613 ALS


TARIFF No.: 0602.99.6090

Mr. Dave Walser
Arthur J. Humphreys Division
Border Brokerage Co., Inc.
P. O. Box 249
Sumas, Washington 98295

RE: Modification of Headquarters Ruling Letter (HRL) 950296, dated December 12, 1991, Concerning Gaultheria Procumbens, a Live Plant (Wintergreen) Grown Outside In Plastic Pots Containing a Mixture of Peat, Bark, Sand, Fertilizer and Lime

Dear Mr. Walser:

In the referenced letter you received a ruling on the classification of the subject plants. In that ruling the plants were classified in subheading 0602.99.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), based on the conclusion that the mixture in which the plants were grown did not constitute soil for tariff purposes.

Subsequent to the above letter it was called to our attention that sand is loose, granular, gritty particles of worn or disintegrated rock. Based thereon we have reviewed our conclusion in that letter that the mixture in which the plants were grown did not contain disintegrated rock and, therefore, the mixture was not "soil" for tariff purposes.

We have confirmed that sand is defined as noted. We have, therefore, concluded that our prior conclusion was not correct and that the holding in HRL 950296 should, accordingly, be modified to reflect that the subject plants are classifiable in subheading 0602.99.6090, HTSUSA.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 950296 is modified.

Live Plants with soil attached to their roots are classifiable in subheading 0602.99.6090, HTSUSA, and subject to a general rate of duty of 3 percent ad valorem. The general rate of duty effective for the period which ends at the close of December 31, 1993, is 2.3 percent ad valorem in accordance with subheading 9903.10.02, HTSUSA.

Live Plants with soil attached to their roots, the product of Canada, are, in accordance with General Note 3(c)(vii)(B), HTSUSA, eligible for a special rate of duty of 1.5 percent ad valorem, upon compliance with the provisions of the United States - Canada Free Trade Agreement (FTA) and section 10.301 et seq., Customs Regulations (19 CFR 10.301 et seq.).


John Durant, Director
Commercial Rulings Division

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