CLA-2-27:OT:RR:NC:N:137
Laura Oliver
A.N. Deringer
173 West Service Road Champlain, NY 12919
RE: The tariff classification of peat based growing media from Canada
Dear Ms. Oliver:
In your letter dated January 30, 2025, you requested a tariff classification ruling on behalf of your client Premier Horticulture.
The five products under consideration are peat based growing media for commercial growers and consumers.
Item 1 is 1595P Gardener’s SW Potting Mix. It consists of 85.81 percent sphagnum peat moss, 11.22 percent perlite, 0.18 percent wetting agent, 0.74 percent dolomite, 2.03 percent ground limestone, and 0.03 mycorrhizae.
Item 2 is 0205RG-PROMIX Premium Veg & Herb. It consists of 51.03 percent sphagnum peat moss, 44.98 percent sphagnum peat humus, 2.2 percent perlite, 0.09 percent wetting agent, 1.68 percent ground limestone and 0.02 percent mycorrhizae.
Item 3 is 50281RGLB-PROMIX BRK 20 Mycorrhizae. It consists of 48.08 percent sphagnum peat moss, 4.86 percent perlite, 44.44 percent processed bark, 0.12 percent wetting agent, 0.5 percent dolomite, 1.98 percent ground limestone and 0.02 percent mycorrhizae.
Item 4 is 10281RG-PROMIX BX Mycorrhizae. It consists of 85.62 percent sphagnum peat moss, 10.72 percent perlite, 0.17 percent wetting agent, 0.73 percent dolomite, 2.73 percent ground limestone and 0.02 percent mycorrhizae.
Item 5 is C060500RG1005-Promix FPX Perl MYC+BIOF. It consists of 87.01 percent sphagnum peat moss, 11.01 percent perlite, 0.75 percent dolomite, 1.12 percent ground limestone and 0.10 percent mycorrhizae.
The applicable subheading for the peat based growing media will be 2703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for peat (including peat litter) whether or not agglomerated. The rate of duty will be FREE.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division