N365323

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365323 October 8, 2026 CLA-2:14:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Cornie Voth ECOStall Solutions 125 Blumenfeld Avenue Blumenfeld, Manitoba R6P 0E8 Canada RE: The tariff classification of Canola Straw Bedding from Canada Dear Ms. Voth: This is in response to your submission of September 22, 2026, requesting a ruling on the classification of Canola Straw Bedding. The subject merchandise consists of ECONO-PAK® Chopped Canola Straw Bedding, a natural agricultural product composed entirely of Canadian-grown canola straw. The straw is collected following agricultural production and subsequently chopped and processed for use as animal bedding. The product contains no additional ingredients and is intended for use in livestock stalls, pens, barns, poultry housing, equine facilities, and other animal housing environments. It is neither manufactured nor marketed for use as animal feed. The finished product will be imported into the United States in compressed commercial bales weighing approximately 22 pounds each and will require no further processing prior to sale or use. You suggest classification of the subject merchandise under subheading 1213.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.” We disagree. Heading 1213, HTSUS, is limited to cereal straw and husks, whether in their natural state as obtained from the threshing of cereals or subjected to certain processes, including chopping, grinding, pressing, or pelletizing, provided they have not been further prepared. The heading excludes straw that has undergone additional preparation, such as cleaning, bleaching, or dyeing. Canola (Brassica napus) is an oilseed crop rather than a cereal grain. Accordingly, straw derived from canola does not constitute cereal straw within the meaning of heading 1213, HTSUS, and is therefore precluded from classification under that heading. The applicable subheading for the Canola Straw Bedding will be 1404.90.9090, HTSUS, which provides for: “Vegetable products not elsewhere specified or included…Other: Other.” The rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/. mportations of this merchandise may be subject to regulations administered by various United States agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 E-mail: AskNIES.Products@aphis.usda.go This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division