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NY B85230




May 14, 1997

CLA-2-06:RR:NC:2:231 B85230

CATEGORY: CLASSIFICATION

TARIFF NO.: 0602.90.4000; 0602.90.9090

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

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