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NY A87269

October 2, 1996

CLA-2-31:RR:NC:FC:236 A87269


TARIFF NO.: 3101.00.0000

Mr. Bill Jerome
Vice President
H.A.& J.L. Wood, Inc.
231 North 3rd Street
Pembina, ND 58271

RE: The tariff classification of composted bark from Canada

Dear Mr. Jerome:

In your letter dated August 27, 1996, on behalf of your client Sun Gro Horticulture Inc., you requested a tariff classification ruling.

You state that Sun Gro purchases Canadian bark and composts it at its Manitoba facility. Composting consists of spreading raw bark over a wide area of 12" depth and spraying with a urea and water mixture. The bark is layered, 12" with urea and water, to a height or 10 to 14 feet for three to four months. The bark heats internally and is turned periodically until it reaches a constant internal temperature at which time no further composing occurs. The urea is completely absorbed and dissipated during the process, leaving only bark.

The applicable subheading for composted bark will be 3101.00.0000, Harmonized Tariff Schedule of the United States, which provides for animal or vegtable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744.


Roger J. Silvestri

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