Mr. Roger Molstad
K-W Manufacturing Co., Inc.
800 South Marion Road
Sioux Falls, SD 57106
RE: The tariff classification of a cattle headgate from Mexico
Dear Mr. Molstad:
In your letter dated September 25, 1991 you requested a
tariff classification ruling.
The cattle headgate is a restraining device used to
immobilize farm animals while they are being treated. The
headgate is made of steel and is 34 inches wide and 6 feet high.
It has a spring loaded self locking latch and a yoke that can be
adjusted for small or large animals. Although the cattle
headgate may be used for other purposes, the principal use
appears to be for veterinary procedures.
The applicable subheading for the cattle headgate will be
9018.90.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for instruments and appliances used in
medical, surgical, dental or veterinary sciences... other. The
duty rate will be 7.9 percent.
Subheading 9817.00.5000 provides duty free treatment for
machinery, equipment and implements to be used for agricultural
or horticultural purposes. There are many articles classifiable
in various subheadings that are excluded from this free
provision, however articles classifiable under subheading
9018.90.8000 are not among those that are excluded. Therefore
the cattle headgate is eligible for the duty free treatment of
subheading 9817.00.5000, provided the actual use requirements of
19 CFR Sections 10.131 through 10.139 are satisfied.
Articles classifiable under subheading 9018.90.8000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport