CLA-2-06:RR:NC:2:231 B85230
Ms. Sarah Patton
Action International, Inc.
P.O. Box 620366
Orlando, FL 32862-0366
RE: The tariff classification of plants from the Netherlands.
Dear Ms. Patton:
In your letter, dated April 21, 1997, you have requested a
tariff classification ruling.
The products are live plants that are imported with a small
amount of peat attached to their roots.
In your letter you have requested a clarification of the
term "soil" for Customs classification purposes. In response, we
advise that 100 percent peat does not constitute soil for Customs
purposes.
HRL 068273, dated February 8, 1982, references the
definition of soil employed in the regulations of the United
States Department of Agriculture in section 330.1000(t), title 7,
Code of Federal Regulations (CFR). That provision specifies that
soil is "the loose surface material of earth in which plants
grow, in most cases consisting of disintegrated rock with the
admixture of organic material and soluble salts." This
definition of soil is also referenced in HRL 069035, dated
February 10, 1982, HRL 087574, dated November 21, 1990, and HRL
089567, dated September 6, 1991.
The applicable subheading for the plants, imported with peat
attached to their roots, if herbaceous perennials, will be
0602.90.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other live plants (including their
roots), cuttings and slips; mushroom spawn, other, herbaceous
perennials, other, other. The rate of duty will be 4.5 percent
ad valorem.
The applicable subheading for the plants, imported with peat attached to their roots, if not
herbaceous perennials, will be 0602.90.9090, HTS, which provides for other live plants (including
their roots), cuttings and slips; mushroom spawn, other, other, other, other, other. The rate of duty
will be 6.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations
(19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division