The tariff classification of R.U.M. ® (liquid plant food) from Australia

NY G86616 February 22, 2001 CLA-2-31:RR:NC:SP:236 G86616 CATEGORY: Classification TARIFF NO.: 3101.00.0000 Mr. Ivan Fuller Western Property Development 1125 Lindero Canyon Rd., Suite A8-214 Westlake Village, CA 91362 RE: The tariff classification of R.U.M. ® (liquid plant food) from Australia Dear Mr. Fuller: In your letter received January 24, 2001, you requested a tariff classification ruling. The prospective import, R.U.M. ®, is a liquid plant food extracted from vermiculture that enhances plant growth. The liquid product is packed in 44 gallons plastic container for importation. The applicable subheading for R.U.M. ® will be 3101.00.0000, Harmonized Tariff Schedule of the United States, which provides for Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animals or vegetable products. The rate of duty will be Free. 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division