The tariff classification of Myke™ Pro Endo, Myke™ Pro Mycorise®, Mycorise® ASP and Myke™ Seed Starter Kit, from Canada

NY I89774 January 21, 2003 CLA-2-30:RR:NC:2:238 I89774 CATEGORY: Classification TARIFF NO.: 3002.90.5150 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Myke™ Pro Endo, Myke™ Pro Mycorise®, Mycorise® ASP and Myke™ Seed Starter Kit, from Canada Dear Mr. Kavanaugh: In your letter dated January 2, 2003, on behalf of your client, Premier Tech, you requested a tariff classification ruling. The first product, Myke™ Pro Endo, is an endomycorrhizal fungus-based soil inoculant consisting of tan-colored granules composed of 50% perlite and 50% vermiculite, which serve as a carrier for the fungal spores. The product is indicated for professional use by nurseries and greenhouses as a plant-growth enhancer, and will be imported put up in 16 and 30 liter containers. The second product, Myke™ Pro Mycorise®, is an endomycorrhizal fungus-based soil inoculant consisting of, coarse, brown-colored granules composed of 90% perlite and 5% peat, which serve as a carrier for the fungal spores. The product is indicated for professional use as a plant-growth enhancer for turf and landscaping, and will be imported put up in 30 liter containers. In our opinion, pursuant to Rule 3(b) of the General Rules of Interpretation, HTS, the essential character of the first and second products is imparted by the fungal-spore component. The third product, Mycorise® ASP, consists of a clear, colorless liquid, put up in a glass jar, consisting of endomycorrhizal fungal spores in water. It is indicated for professional use as a plant-growth enhancer.  The fourth product, Myke™ Seed Starter Kit, is a seed starter kit, put up packed for retail sale in a paperboard box, for flowers, herbs and vegetables. The kit includes a reusable plastic tray (11” x 21”), 36 biodegradable peat pots (2¼” ea.), a sealed plastic bag containing 700 grams (25 ounces) of seeding mix, and a sealed plastic bag containing 85 grams of Myke™ Pro Endo growth supplement (i.e., endomycorrhizal fungus-based inoculant). In our opinion, Pursuant to Rule 3(b) of the General Rules of Interpretation, HTS, the essential character of the Seed Starter Kit is imparted by the growth supplement component. The applicable subheading for all four products will be 3002.90.5150, Harmonized Tariff Schedule of the United States (HTS), which provides for “Human blood; … , cultures of micro-organisms (excluding yeasts) and similar products: Other: Other: Other.” The general rate of duty will be free. These products may be subject to the requirements of the U.S. Department of Agriculture, Animal and Plant Health Inspection Service (APHIS), which is located at 4700 River Road, Riverdale, MD 20737. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division