The tariff classification of Myke® Pro Landscape Transplanter from Canada

N021853 January 24, 2008 CLA-2-30:OT:RR:NC:2:238 CATEGORY: Classification TARIFF NO.: 3002.90.5150 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Myke® Pro Landscape Transplanter from Canada Dear Mr. Kavanaugh: In your letter dated January 9, 2008, on behalf of your client, Premier Tech Biotechnologies, you requested a tariff classification ruling. The product, Myke® Pro Landscape Transplanter, is a granular mycorrhizzal fungus-based inoculant for transplanting trees, shrubs and herbaceous plants. It is applied directly to the roots or to the planting hole. The granules that support the nine species of fungi are a mixture of perlite, clay, and peat moss. The applicable subheading for the Myke® Pro Landscape Transplanter will be 3002.90.5150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Human blood; … , cultures of micro-organisms (excluding yeasts) and similar products: Other: Other: Other." The general rate of duty will be free. These products may be subject to the requirements of the U.S. Department of Agriculture, Animal and Plant Health Inspection Service (APHIS), which is located at 4700 River Road, Riverdale, MD 20737. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division