The tariff classification of peat based growing media from Canada

N348064 April 23, 2025 CLA-2-27:OT:RR:NC:N5:137 CATEGORY: Classification TARIFF NO.: 2703.00.0000 Tina Richards A.N. Deringer, Inc. 173 W Service Rd Champlain, NY 12919 RE: The tariff classification of peat based growing media from Canada Dear Ms. Richards: In your letter dated April 21, 2025, you requested a tariff classification ruling on behalf of your client Premier Tech Growers and Consumers. The five products under consideration are peat based growing media for commercial growers and consumers. Item 1 is PROMIX FPO AGTIV DEFEND. It consists of 65.11 percent sphagnum peat moss, 9.8 percent perlite, 22.41 percent coir, 0.17 percent wetting agent, 2.5 percent ground limestone and 0.01 Bacillus pumilus. Item 2 is PROMIX FPX AGTIV DEFEND. It consists of 86.91 percent sphagnum peat moss, 11 percent perlite, 0.21 percent wetting agent, 0.75 percent dolomite, 1.12 percent ground limestone and 0.01 percent Bacillus pumilus. Item 3 is PRO-MIX NFBO AGTIV DEFEND. It consists of 98.12 percent sphagnum peat moss, 0.38 percent wetting agent, 1.48 percent ground limestone and 0.01 percent Bacillus pumilus. Item 4 is PRO-MIX NFO AGTIV DEFEND. It consists of 98.05 percent sphagnum peat moss, 0.40 percent wetting agent, 1.54 percent ground limestone and 0.01 percent Bacillus pumilus. 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. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 2703.00.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 2703.00.0000, HTSUS. 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 julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division