A83963 A8 Ruling Active

The tariff classification of Potting/Top Soil(Peat Moss) from Canada

Issued June 19, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2703.00.0000

Headings: 2703

Product description

5% peat moss, 8% sand and 5% lime. It is sold in plastic wrapped bales measuring 6 and 4 cubic feet respectively and used by gardeners to enrich their gardening beds or as a soil media for new seeds and seedings.

CBP rationale

The applicable subheading for the Potting/Top Soil will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat litter) whether or not agglomerated.

Full text

NY A83963 June 19, 1996 CLA-2-27:RR:NC:FC:236 A83963 CATEGORY: Classification TARIFF NO.: 2703.00.0000 Mr. William J. LeClair Customs Consultant Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain NY 12919 RE: The tariff classification of Potting/Top Soil(Peat Moss) from Canada Dear Mr. LeClair: In your letter dated May 21, 1996, on behalf of your client Howe Products of St. Hermenegilde, Quebec, Canada, you requested a tariff classification ruling. The sample submitted is a mixtures of 91.5% peat moss, 8% sand and 5% lime. It is sold in plastic wrapped bales measuring 6 and 4 cubic feet respectively and used by gardeners to enrich their gardening beds or as a soil media for new seeds and seedings. The applicable subheading for the Potting/Top Soil will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for peat (including peat litter) 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 V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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