CLA-2-12:S:N:N7:231 895771  
Mr. Steve Agnew      
Border Brokerage Company
P.O. Box B    
Blaine, Washington 98230  
RE:  The tariff classification of "Take Home Turf" from Canada.
Dear Mr. Agnew:
	In your letter dated March 9, 1994, on behalf of Canadian Forest Products Ltd., New Westminster, B.C., Canada, you requested a tariff classification ruling.         
     The product, "Take Home Turf", is described as a flexible wood fiber carpet containing premium quality certified grass seed.  The carpet is composed of degradable materials and is formed in rolls of 60 square feet.   It is said to be an aide in the planting of seed in all areas where grass is needed and instantly simulates the look of a new lawn.  There are three types as follows:
     A) Regatta Coastal Mixture: The seeds included are 45-55% Dandy                 Perennial Ryegrass, 35-35% Scaldis Hard Fescue, 5-15% Dover Chewings          Fescue and 5-10% Rugby Kentucky Bluegrass.
     B) Swift & Sure Mixture: The seeds included are 10-20% Rugby Kentucky            Blue grass, 10-20% Kelly Kentucky Bluegrass, 25-35% Ruby Creeping Red          Fescue, 15-25% Dandy Perennial Ryegrass and 15-25% Target Perennial           Ryegrass.
     C) Sundevil Bermudagrass: The seeds included are 100% Bermudagrass               (cynodon dactylon).
     The applicable subheading for the Regatta Coastal Mixture will be 1209.25.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds of forage plants, other then beet seed: rye grass (Lolium multiflorium L.) seed, perennial.  The general rate of duty will be 2.2 cents per kilo.   
     The applicable subheading for the Swift & Sure Mixture will be 1209.24.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds of forage plants, other then beet seed: Kentucky blue grass (Poa Pratensia L.) seed.  The general rate of duty will be 2.75 cents per kilo.                  
     The applicable subheading for the Sundevil Bermudagrass type will be 1209.29.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds of forage plants, other then beet seed: other...Bermuda grass for sowing.  The rate of duty will be free.   
     Additional requirements may be imposed on this product by the United States Department of Agriculture. You may contact the USDA at:
                United States Department of Agriculture
                1301 New York Avenue NW
                Washington, D.C. 20005-4788
                      
	This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
	A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported.  If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
                          		Sincerely,
Jean F. Maguire
	                         	Area Director
	                         	New York Seaport