CLA-2-90:S:N:N1:119 867453

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 transaction.


Jean F. Maguire
Area Director
New York Seaport