CLA-2-73:OT:RR:NC:N1:113
TARIFF NO: 7326.90.8688; 9903.88.03
Mrs. Michelle R. McKenzie
Plastic Research and Development
5724 Highway 280 East Birmingham, AL 35242
RE: The tariff classification of a steel trough from China
Dear Mrs. McKenzie:
In your letter dated May 30, 2023, you requested a tariff classification ruling on a trough. Photographs and marketing materials were submitted for our review.
The article under consideration is described as a steel trough that is attached to an animal feeder. The marketing literature states that the “Feeder Kit includes a discharge chute for dispensing feed through enclosures into troughs or containers, or the feed can drop straight to the ground. The purpose of the trough is to hold the food for the animals. This is meant to be used on farms, forests or home use.”
The components that comprise the subject trough include a frame, body, angle guide, and inner and outer support brackets. The frame and body are constructed of steel formed by stamping, bending and welding. The steel angle guide is formed by stamping. The inner support bracket is composed of an axis plate formed by stamping and an inner bar formed by stamping and bending. The outer support bracket is composed of a mount bracket and an outer bar formed by stamping and bending. The steel mount bracket and outer bar are welded together to form the outer support brackets, while the axis plate and inner bar are welded together to form the inner support brackets. You stated that the “Trough is assembled and packaged in a box when imported to the United States.”
You have suggested that the steel trough should be classified as a part of an animal feeder. Certain parts of animal feeders can be classified under heading 8436, Harmonized Tariff Schedule of the United States (HTSUS). However, the courts have considered the nature of “parts” under the HTSUS, and two distinct tests have resulted. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), requires a determination of whether the imported item is “an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby Camera, 21 C.C.P.A., at 324). The second, set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), states that an imported item “dedicated solely for use” with another article is a part of that article provided that, “when applied to that use,” the article will not function without it. Pompeo, 43 C.C.P.A., at 14. Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” ABB, Inc. v. United States, 28 Ct. Int’l Trade 1444, 1452-53 (2004); Bauerhin, 100 F. 3d, at 1452-32. The steel trough that is subject to your request is optional equipment that is an accessory rather than a part. As there is no tariff provision for accessories in Heading 8436, HTSUS, your suggested classification is inapplicable.
The applicable subheading for the steel trough will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, HTSUS, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division