CLA-2-39:OT:RR:NC:N4:415
Mr. Paul S. Anderson
The Anderson Law Firm, LLC
125 South Wacker Drive, Suite 1825
Chicago, IL 60606
RE: The tariff classification of cow stalls/cubicles and rubber mats/slat rubber from Ireland.
Dear Mr. Anderson:
In your letter dated January 8, 2019, you requested a tariff classification ruling on behalf of your client, Agri & Industrial Rubber Ltd, t/a EASYFIX.
The products subject to this ruling request are referred to as “Easyfix Cubicles” and includes the cow stalls/cubicles and the rubber mats/slat rubber articles. These products are intended for use with cows.
The cow stalls/cubicles are constructed from plastic, rubber, and steel components. As per your submission, the plastic predominates this article by value and weight. The cubicles are used either indoors or outdoors and are aimed to maximize cow comfort, enhance safety, and also increase performance. The flexible cubicle system accommodates the size of each cow and encourages cows to lie correctly and for longer periods of time which in turn increases cow comfort and results in greater milk production. Each cubicle is comprised of the plastic cubicle arms forming the side of each cubicle, rubber loop, and rubber neck rail brackets. These are affixed to steel posts, which are set into concrete.
The rubber mats and slat rubber products are constructed of vulcanized rubber. The rubber mats are used in connection with the cow cubicles and provide a durable, comfortable, and highly functioning base for cows to stand and lay upon. The slat rubber products are used on top of concrete common areas leading to and from the cubicles. In both cases, they are smooth with a cushion to provide a comfortable walking surface to aid in reducing lameness in cows.
In your request, you stated that you believe this article should be classified under subheading 9817.00.5000, Harmonized Tariff Schedule of the United States (HTSUS). Please refer to Headquarters ruling HQ 951325, dated May 12, 1992, for further discussion on this classification. To fall within this special classification a three-part test must be met. First, the articles must not be among the list of exclusions to heading 9817, HTSUSA, under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUSA. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the merchandise must meet the conditions required under 19 C.F.R. 10.133.
The first part of the test is to determine whether the cow stalls/cubicles and the rubber mats/slat rubber articles are excluded from heading 9817, HTSUS. The cow stalls/cubicles are classifiable in heading 3926, HTSUS, and the rubber mats/slat rubber articles are classifiable in heading 4016, HTSUS. The only exclusion within these headings is subheading 3926.90.30, which provides in part, for parts of yachts or pleasure boats. As this subheading would not apply, the first part of the test is satisfied.
The second part of the test calls for the cow stalls/cubicles and the rubber mats/slat rubber articles to be included within the terms of the heading as required by GRI 1. This article must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes.” As they are intended for use in the care and maintenance of livestock, the product can be deemed useful for agricultural or horticultural purposes and in this office’s opinion would qualify as agricultural implements. Therefore, the requirements for the second part of the test are satisfied. The third part of the test is that the requirements of 19 C.F.R. 10.131 through 10.139 be met. If these actual use requirements are satisfied, the third part of the test will be met. As the cow stalls/cubicles are considered articles of plastic and are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the rubber mats and slat rubber products will be 4016.91.0000, HTSUS, which provides for “[o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [f]loor coverings and mats.” The column one, general rate of duty is 2.7 percent ad valorem.
However, the merchandise under consideration is eligible for duty free treatment under subheading 9817.00.5000, HTSUS, provided the actual use requirements set forth in 19 C.F.R. 10.131 through 10.139 are satisfied.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division