CLA-2-39:OT:RR:NC:N4:415
Jodi A. Suchoplas
TestiGrip Castration Tools
Box 85
Durban, MB R0L 0P0
Canada
RE: The tariff classification of plastic castration assisting tools from Canada.
Dear Ms. Suchoplas:
In your letter dated August 22, 2025, you requested a tariff classification ruling.
Images were provided in lieu of samples.
The two products under consideration are described as the “TestiGrip” and the “TestiGrip Mini.”
TestiGrip is a tool designed to assist with castrating calves. It works by securing the testes for a more
efficient elastrator band application. It is designed to allow a single person to operate the elastrator, which
ensures complete castration and reduces the risk of retained testicles. It is made of orange acrylic plastic,
weighs around 30 grams, and measures three inches by five inches in size.
TestiGrip Mini is like the TestiGrip only it is smaller and is used on lambs, goat kids, and mini goats. Its
function as a tool is the same. The TestiGrip Mini is also made of orange acrylic plastic and measures two
inches by four inches in size.
As the “TestiGrip” and the “TestiGrip Mini” would be considered articles of plastic, and as they are not more
specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff
Schedule of the United States (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.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.10, in addition to
subheading 3926.90.9989, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 3926.90.9989, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.01.26, in addition to subheading 3926.90.9989, HTSUS, listed above.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division