CLA-2-44:RR:NC:SP:230 D82335
Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945
RE: The tariff classification of mulch, made of bark and wood,
from Canada.
Dear Ms. Fountaine:
In your letter dated August 26, 1998, submitted on behalf of
your client, B.A.S. Wood Products Inc. (St. Theophile, Quebec,
Canada), you requested a tariff classification ruling on three
types of mulch.
The first type, cedar mulch, is a mixture stated to have the
following composition:
Cedar bark 50%
Cedar hearts, chips, slabs, edgings & cuttings 30%
Shingletow (shavings) 15%
Sawdust 5%
The mulch is produced by putting the above materials through
a knife grinder and then through a hammer grinder. The finished
mulch is then bagged (or, in some cases, stockpiled for bulk
shipments) for sale to landscapers and nurseries. Eventually, it
is used as a decorative/aromatic ground cover intended to help
retain soil moisture, control weeds, and repel insects around
shrubs, flowers, etc.
For tariff purposes, the cedar mulch will be regarded as a
composite article consisting of bark and wood. Since we find
that neither the bark nor the wood clearly imparts the essential
character of the overall product, we will resort to General Rule
of Interpretation 3(c), Harmonized Tariff Schedule of the United
States (HTS), which directs us to classify the merchandise in the
heading which appears last in numerical order among those which
equally merit consideration. In this instance, the wood (Chapter
44) appears after the bark (Chapter 14).
The applicable subheading for the cedar mulch will be
4421.90.9840, HTS, which provides for other (non-enumerated)
articles of wood. The general rate of duty will be 3.7%.
The second product, pine mulch, is made by grinding pine
bark (in the same two ways as described above) and then mixing it
with cedar mulch. The composition of the finished pine mulch is
80% pine bark and 20% cedar mulch.
The third product, hemlock mulch, is made by grinding
hemlock bark and then mixing it with cedar mulch. The
composition of the finished hemlock mulch is 80% hemlock bark and
20% cedar mulch.
The pine mulch and the hemlock mulch (both of which will be
sold and used like the cedar mulch, as discussed above) will be
considered composite goods whose essential character is imparted
in each instance by the bark.
The applicable subheading for the pine mulch and for the
hemlock mulch will be 1404.90.0000, HTS, which provides for other
(than certain enumerated) vegetable products not elsewhere
specified or included. The rate of duty will be free.
The products discussed in this ruling may be subject to
regulations administered by the United States Department of
Agriculture (USDA). For further information, you may contact
that agency directly at the following location:
USDA
APHIS, PPQ
4700 River Road, Unit 136
Riverdale, MD 20737-1236
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 Paul
Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division