CLA-2-27:RR:NC:FC:236 A83963

Mr. William J. LeClair
Customs Consultant
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain NY 12919

RE: The tariff classification of Potting/Top Soil(Peat Moss) from Canada

Dear Mr. LeClair:

In your letter dated May 21, 1996, on behalf of your client Howe Products of St. Hermenegilde, Quebec, Canada, you requested a tariff classification ruling.

The sample submitted is a mixtures of 91.5% peat moss, 8% sand and 5% lime. It is sold in plastic wrapped bales measuring 6 and 4 cubic feet respectively and used by gardeners to enrich their gardening beds or as a soil media for new seeds and seedings.

The applicable subheading for the Potting/Top Soil will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 V. Gualario at 212-466-5744.


Roger J. Silvestri
National Commodity
Specialist Division