CLA-2-27:RR:NC:SP:237 G88105

Ms. Kristi Yelle
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of Myke for gardens from Canada

Dear Ms. Yelle:

In your letter dated January 3, 2001, on behalf of your client, Premier Tech, you requested a tariff classification ruling.

The applicable subheading for Myke for gardens will be 2703.00.0000, Harmonized Tariff Schedule of the United States, 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 Frank Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division