CLA-2-39:OT:RR:NC:N4:422
Mr. T. L. McCracken
R.J. McCracken & Son Inc.
dba Supply Chain Customs Brokers
4607 44th Street S.E.
Kentwood, MI 49512
RE: The tariff classification of plastic foot baths for cows from the Netherlands
Dear Mr. McCracken:
In your letter dated March 30, 2010, on behalf of Supply Chain Solutions Inc., you requested a tariff classification ruling.
The submitted illustration depicts an item identified as an Intra Bath. This item consists of two plastic foot baths for cows and a stainless steel grill. When assembled, the two plastic baths are situated on either side of the grill. The baths are then filled with Hoof-Sol Bath solution (not included in the importation). The cows’ feet are treated as the cows walk slowly in a spread position through the bath. Most of the manure falls through the grill rather than in the foot baths and therefore the treatment solution needs to be changed less frequently.
Each foot bath measures approximately 7½ inches in height and 12¾ inches in width. The center grill measures approximately 11½ inches in height and 9¾ inches in width. When fully assembled, the entire item measures approximately 2 feet 11¼ inches in width by 7 feet 7¾ inches in length.
You have suggested that this item is correctly classified in subheading 7324.29.0000, based on your opinion that the stainless steel grill provides this item with the essential character. However, we do not agree that this item is correctly classified in the subheading that you have suggested.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The principle use of this item is a pair of troughs to clean and treat the feet of cows. The plastic baths serve this function. The stainless steel grill performs the subordinate role of catching manure that might drop from the cow when being led through the foot bath, thereby keeping the bath solution cleaner and reducing the risk of contamination of the feet of other cows that are subsequently led through the same bath. Therefore, it is the opinion of this office that the plastic baths provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Intra Bath will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths…of plastics: baths, shower baths, sinks and washbasins. The rate of duty will be 6.3 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division