CLA-2-14:RR:NC:2:228 G87468

Mr. Robert P. Kenneally
TowerGroup International
150 Eastern Avenue
Chelsea, MA 02150-3352

RE: The tariff classification of a plant growing medium from Sri Lanka.

Dear Mr. Kenneally:

In your letter dated February 15, 2001, on behalf of Millenniumsoils Coir, St. Catharines, Ontario, Canada, you requested a tariff classification ruling.

A sample and illustrative literature were submitted with your letter. The sample was examined and disposed of. The sample of Millennium Soil is a rectangular brick measuring approximately 8”x 4”x 2-1/2” and made from compressed coconut (coir) fiber dust. The dust is a by-product resulting from the extraction of coir fiber from coconut husks. The material, available in many sizes and shapes, is used as an alternative to peat moss in growing mediums and as a soil conditioner for growing vegetables, foliage, trees, etc.

The applicable subheading for the Millennium Soil coir fiber planting medium 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