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NY K84962

May 6, 2004
CLA-2-44:RR:NC:2:230 K84962


TARIFF NO.: 4421.90.9740; 1404.90.0000

Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
395 Caswell Avenue
Derby Line, VT 05830

RE: The tariff classification of cedar mulch of wood and bark, and other mulch of bark from Canada

Dear Mr. McKenny:

In your letter dated March 30, 2004, on behalf of your customer, Les Mousses de L’Estrie Inc., you requested a tariff classification ruling.

The ruling was requested on six different types of mulches. Representative samples in zip-lock bags were submitted. The samples consist of coarsely ground bark mixed with larger particles of wood or bark.

The first four types of mulches consist of mixtures of cedar wood and bark. The four types vary in color and are identified as red, black, brown or plain cedar mulch. The composition of these types is stated to be identical. The red, black, brown and plain cedar mulches are stated to be composed of:

50% cedar wood shavings
40% cedar bark
10% cedar wood chips

Mixtures consisting of different components are classified according to the component that imparts the essential character. The essential character of these four mulches is imparted by the wood components, which consist of the wood shavings and wood chips. The wood components comprise more than 50 percent of the mixture.

The applicable subheading for the red, black, brown and plain cedar mulches with the composition described above will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem

The fifth type of mulch to be classified is referred to as a pine mulch. It is stated to consist of 100 percent pine bark. The sixth type of mulch is referred to as a hemlock mulch. It is stated to be composed of 100 percent hemlock bark.

The applicable subheading for the pine mulch and the hemlock mulch, consisting of 100 percent bark, will be 1404.90.0000, HTSUSA, which provides for other vegetable products not elsewhere specified or included. The general rate of duty will be free.

Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road, Unit 136
Riverdale, MD 20737

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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