CLA-2-73:S:N:N1:112-889368
Mr. Richard O. Byrne
RR 2 Box 79
Middlebrook, Virginia 24459
RE: The tariff classification of stalls or stables, free standing
horse pens, and horse stocks from England.
Dear Mr. Byrne:
In your letter dated August 4, 19931, you requested a tariff
classification ruling.
The horse stalls, horse stables, horse pens, and horse stocks
are comprised of approximately 33% galvanized steel and 66%
hardwood. They are used to stable and control horses both in and
outside of barns. They may come in a variety of sizes, dependent
on the user's specific requirements. In some instances a user may
only wish to import the metal stall frame.
The applicable subheading for the horse stalls, horse stables,
free standing horse pens. horse stocks, and metal stall frame will
be 7308.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for structures and parts of structures, of
iron or steel: Other: Other: Other... . The rate of duty will be
5.7 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.5000, HTS.
Upon the submission of actual use certification, as provided in
Section 10.131-139 of the Customs Regulations, the horse stalls,
horse stables, horse pens, horse stocks, and metal stall frame
would be classifiable in subheading 9817.00.50, HTS, and would be
free of duty.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport