CLA-2 CO:R:C:G 086034 CMS
Mr. J. R. Haas
Hasco Tag Company
2ND & Kenton Streets
P.O. Box 130
Dayton, KY 41074-0130
RE: Plastic And Metal Livestock Ear Tags
Dear Mr Haas,
You requested a ruling on the classification of plastic and
metal livestock ear tags. The Regional Commissioner of Customs,
New York Region referred the matter to Customs Headquarters for a
ruling under the Harmonized Tariff Schedules of the United States
Annotated (HTSUSA). Our Ruling follows.
FACTS:
The merchandise consists of low carbon steel and
polyurethane livestock ear tags.
The steel tags consist of steel strips approximately 4" long
and 1/2" wide. The strips have been bent into the shape of a
triangle. One end of each strip has been cut to a point; a small
rectangular section has been punched from, but left attached to
the other end of the strip. The pointed end, after being passed
through an animal's ear, is fastened to the other end of the
strip by being looped around the punched rectangular section.
The tags are engraved with numbers and letters to provide
information regarding a particular animal.
The plastic tags consist of a printed section and a
fastening section. The printed section is approximately 3" long
and 2" wide. The fastening section is comprised of a strip
approximately 1" long and 1/2" wide which extends from one side
of the printed section; the fastening strip has been punched and
molded so that a plastic stud can be secured to it after being
passed through an animal's ear. Once the stud has been secured
to the strip it cannot be removed without damaging the tag,
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resulting in the tag being "tamperproof". Words and letters are
imprinted on the 3" x 2" section to provide information regarding
a particular animal.
ISSUES:
1. Are the steel tags classified in 8310.00.00, HTSUSA as
sign plates, name plates, address plates and similar plates, or
in 7326.90.90, HTSUSA as other articles of steel?
2. Are the plastic tags classified in 3926.90.90, HTSUSA as
other articles of plastic, or in 4911.99.80 as other printed
matter?
3. Are the steel or plastic articles subject to duty free
treatment under 9817.00.50, HTSUSA as agricultural implements?
LAW AND ANALYSIS:
9817.00.50, HTSUSA is a special classification provision
which accords duty-free treatment to machinery, equipment and
implements to be used for agricultural or horticultural purposes.
Chapter XXII, Subchapter XVII Note 2 precludes duty-free
treatment for agricultural implements which are also classifiable
in certain headings and subheadings other than those of Chapter
98. To determine whether the tags are excluded from Heading
9817, other headings and subheadings where they are classifiable
must be identified.
Steel Tags
Heading 8310 describes "[s]ign plates, name plates, address
plates and similar plates...of base metal...". The Explanatory
Notes to Heading 8310, p. 1126, indicate that Heading 8310
articles must bear all lettering, numbering and other information
which is essential to their taking on the character of sign
plates, name plates, etc.; plates and tags which have printing
which is merely incidental to the essential information added
after import are excluded from Heading 8310.
The steel tags under consideration are engraved with numbers
and letters on one side to identify a particular animal, and with
the name or symbol for a farm or other entity on the other side.
The tags contain all the information which is essential to their
functioning as livestock identification tags.
The Explanatory Notes to Heading 8310, p. 1126 further
indicate that articles classified in 8310, HTSUSA include:
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Address-plates for houses, doors, letter-boxes,
vehicles, dog-collars, etc.; horticultural
labels; tags for latch keys, tags and tokens
for cloakrooms.
The steel tags are ejusdem generis with the other articles
classified in Heading 8310 (especially plates for dog collars).
There is no heading which describes the tags more specifically
than Heading 8310. The steel tags are described by Heading 8310,
and are classified as sign plates, name plates, address plates
and similar plates of base metal in 8310.00.00, HTSUSA.
Section XXII, Subchapter XVII Note 2(s) excludes articles
classifiable in Chapter 83 from the duty free treatment of
9817.00.50, HTSUSA. Steel tags classified in 8310.00.00, HTSUSA
which "originate in the territory of Canada" according to the
United States-Canada Free Trade Agreement Implementation Act of
1988, are subject to a 3% ad valorem duty rate if entered in 1990
(which duty rate will decrease in stages in future years
according to the aforementioned Act).
Plastic Tags
Livestock ear tags are not specifically described in any of
the headings which provide for articles of plastic. Heading
3926 provides for "other articles of plastic". However, Section
VII Note 2 provides that except for goods of Headings 3918 and
3919, articles of plastic which are printed with characters which
are not merely incidental to the primary use of the goods are
classified in Chapter 49 as printed matter.
The general Explanatory Notes to Chapter 49, p. 691,
indicate that with few exceptions, Chapter 49 covers all printed
matter of which the essential nature and use is determined by its
being printed with characters and other representations. The
general Explanatory Notes to Chapter 49, p. 692, indicate that
Chapter 49 articles can be made of materials other than paper.
To function as a livestock identification tag, an article
must (1) be designed to be securely attached to an animal and
(2) be marked with numbers, letters or other characters so that
it will identify a particular animal. Without the printing, a
tag does not function as an identification tag. The printing is
an essential feature which is more than merely incidental to the
physical attachment feature of the ear tag.
The tags are not specifically described in any of the
headings of Chapter 49, and are classifiable as other printed
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matter in 4911.99.80, HTSUSA. Plastic livestock identification
tags are not excluded from the agricultural implements accorded
duty free treatment under 9817.00.50, HTSUSA, and can thus be
imported from Canada duty-free.
HOLDING:
The metal livestock ear tags are classified in 8310.00.00,
HTSUSA. The metal tags imported from Canada, providing they
satisfy the country of origin requirements of the United States-
Canada Free Trade Agreement Implementation Act of 1988, are
dutiable at 3% ad valorem if entered in 1990. The plastic tags
are classified in 4911.99.80, HTSUSA, and can be imported from
Canada duty-free under the special classification provision of
9817.00.50, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division