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July 13, 1999

CLA-2-14:RR:NC:2:228 E83948

CATEGORY: CLASSIFICATION

TARIFF NO.: 1404.90.0000

D.G. McKenny
Norman G. Jensen, Inc.
P.O. Box 1439
Derby Line, Vermont 05830

RE: The tariff classification of potting mix and top soil from Canada.

Dear Mr. McKenny:

In your letter dated June 24, 1999, on behalf of Maibec Industries, Inc., Ste-Foy, Quebec, Canada, you requested a tariff classification ruling.

The samples submitted with your letter were examined and disposed of. Professional Potting Mix is composed of 80 percent composted bark, 10 percent sphagnum peat moss, 10 percent wood fiber, wood ashes and fertilizers. The Premium Top Soil is a mixture of 90 percent composted bark, 10 percent wood fiber, and fertilizers. Both products are filled into plastic bags or imported in bulk.

The applicable subheading for the Professional Potting Mix and Premium Top Soil will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included¬other. 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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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