&&The product at issue is a fertilizer to be used in the cultivation of orchids. It contains mainly nitrogen, phosphorus and potassium in a ratio of 1.0-0.6-1.2 mixed in water. This aqueous solution comes in a drop dispenser of plastics with a shape of a vial containing 40 ml of product. The vial is inserted in the soil to dispense the solution for a duration of 15 days. It is imported in packages of 5 vials for retail sale.

Clasificación SA

3105.10.00.00

Razonamiento CBSA

&&Chapter 31 covers most products in general use as natural or artificial fertilizers. Heading 31.05 provides for goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. The product at issue contains nitrogen, phosphorus and potassium as essential constituents. Each package of 5 vials contains 200 ml of fertilizer. The product therefore fits in subheading 3105.10 as a fertilizer of Chapter 31 in packages of a gross weight not exceeding 10 kg.

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