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July 15, 1999

CLA-2-27:RR:NC:2:237 E84053

CATEGORY: CLASSIFICATION

TARIFF NO.: 2703.00.0000

Mr. Richard A. Rocco
Livingston International, Inc.
27215 Northline Road
Taylor, MI 48180

RE: The tariff classification of Lawn and Garden Soil, Potting Soil and Professional Potting Soil from Canada.

Dear Mr. Rocco:

In your letter dated June 18, 1999, on behalf of Envirem Technologies, you requested a tariff classification ruling.

The three products to be imported in bags for retail sale are described as follows:

(1) Lawn and Garden Soil consisting of between 51-60 percent peat and 40-49 percent composted bark/bark fines.

(2) Potting Soil consisting of between 25-50 percent peat, 50-75 percent composted bark/bark fines and 7.5 percent perlite.

(3) Professional Potting Soil consisting of between 25-50 percent peat, 50-75 percent composted bark/bark fines, 7.5 percent perlite and 7.5 percent vermiculite.

The applicable subheading for the Lawn and Garden Soil, Potting Soil and Professional Potting Soil will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat letter), whether or not agglomerated. 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 Frank Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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