CLA-2-14:S:N:N2:228 814194

Ms. Shelley Moine
Shelley Moine Customs Brokers
1200 S. 192nd Suite 204
Seattle, WA 98148

RE: The tariff classification of "Coir-Peat" block from Sri Lanka.

Dear Ms. Moine:

In your letter dated August 23, 1995, on behalf of Puget Sound Seed, DBS: Solly's Choice, you requested a tariff classification ruling.

"Coir-Peat" block is a compressed block of crushed coconut husks measuring approximately 8 inches long, 4 and 1/4 inches wide, and 2 inches thick. Enclosed literature states "Coir- Peat" expands to nearly nine times its original size when 4.5 liters of water are added. It is marketed as a substitute for soil. The sample, submitted with your letter, was examined and returned as per your request.

The applicable subheading for the "Coir-Peat" block 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 Section 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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division