CLA-2 CO:R:C:M 088890 CMS
Mr. Steven R. Stromberg
Jenrik Marketing Group, Inc.
16660 N. Hillcrest Ct.
Eden Prairie, MN 55346
RE: Baby Calf Restraint; Veterinary Science; Dehorning;
Vaccination; Castration; Ear Tagging; Injection Molded
Plastic Components
Dear Mr. Stromberg:
This is in response to your request dated March 6, 1991, for
a classification ruling on a certain baby calf restraint.
FACTS:
The merchandise is described by the importer as the KAVLOK
baby calf restraint. The device is used to restrain the head and
legs of baby calves to hold the calves in a "deck chair"
position. Once restrained, various operations are performed on
the calves including dehorning, vaccination, castration,
tattooing, clipping extra teats, freeze branding and ear
tagging.
The device is made of injection molded plastic components.
The merchandise is used by veterinarians and dairy and beef
producers. The importer states that the device is designed and
sold for agricultural use.
ISSUE:
1) Is the merchandise classified in Heading 9018 as an
instrument and appliance used in veterinary science?
2) Is the merchandise eligible for the duty free treatment
provided by 9817.00.50?
-2-
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) provides that the classification of articles
is governed by the General Rules of Interpretation (GRI's). GRI
1 states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 9018 in pertinent part describes instruments and
appliances used in veterinary science. The Explanatory Notes to
Heading 9018, p. 1491, provide that Heading 9018 includes
"...control apparatus, i.e., for preventing animals from moving
during operations...".
The merchandise is used to prevent animals from moving when
veterinary procedures are being performed. The Explanatory Notes
to Heading 9018, p. 1491, treat castration and horn removal as
veterinary procedures. Vaccinating and clipping teats are also
veterinary procedures. Tattooing, freeze branding and ear
tagging are means of identifying calves and may or may not be
veterinary procedures; nevertheless, these animal identification
procedures are subsidiary to the wide variety of veterinary
procedures for which the merchandise under consideration is
principally used.
In HQ Ruling 085761 (November 2, 1989), we recognized that
Heading 9018 articles need not be used exclusively by licensed
veterinarians, and that others, including farmers, are frequently
practicing veterinary science.
The merchandise under consideration is classified as
instruments and appliances used in veterinary science, in
9018.90.80, HTSUSA.
Subheading 9817.00.50 provides duty free treatment for
machinery, equipment and implements to be used for agricultural
or horticultural purposes. Subheading 9817.00.50 is a Chapter
98, Subchapter XVII provision. Chapter 98, Subchapter XVII Note
2 in pertinent part excludes articles provided for in many
subheadings from the duty free provision of subheading
9817.00.50. However, articles provided for in subheading
9018.90.80 are not among the articles excluded by Chapter 98,
Subchapter XVII Note 2.
The merchandise under consideration is eligible for the duty
free treatment of subheading 9817.00.50, provided the actual use
requirements of 19 CFR Sections 10.131 through 10.139 are
satisfied.
-3-
HOLDING:
The merchandise under consideration is classified as
instruments and appliances used in veterinary science, in
9018.90.80, HTSUSA.
The merchandise under consideration is eligible for the
duty free treatment of subheading 9817.00.50, provided the actual
use requirements of 19 CFR Sections 10.131 through 10.139 are
satisfied.
Sincerely,
John Durant, Director
Commercial Rulings Division