The tariff classification of potting mix and top soil from Canada.
Issued July 13, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1404.90.0000
Headings: 1404
Product description
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.
CBP rationale
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.
Full text
NY E83948 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, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of frozen ya nang leaves from Vietnam
The tariff classification of a turkey decoration from China.
The tariff classification of a rooster decoration from China.
Revocation of Headquarters Ruling Letter (HQ) 956065, dated July 25, 1994; Classification of ornamental mushroom articles.
Revocation of New York Ruling Letter (NY) J89446, dated October 24, 2003; Classification of "bean balls" from Thailand.
Modification of New York Ruling Letter (NY) K83112, dated March 2, 2004; Classification of Styrofoam balls coated with seeds.
Modification of New York Ruling Letter (NY) L81907, dated January 21 2005; Classification of classification of decorative Styrofoam ball from the Philippines.
The tariff classification of fungal biomass from Italy
The tariff classification of an aromatherapy product from China
The tariff classification of flower tile decals from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →