CLA-2:CO:R:C:G 084358 JAS
Mr. Stephen McKeever
Davies, Turner & Co.
Customs Brokers
113 Chestnut Street
Philadelphia, Pa. 19106-3092
RE: Needle Vaccinators
Dear Mr. McKeever:
In a letter to the Area Director of Customs, New York
Seaport, dated April 5, 1989, on behalf of your client, Air-
Tite Products Co. Inc., Vineland, N.J., you inquire as to the
tariff classification of needle vaccinators from Japan. A
sample was submitted. Our ruling follows.
FACTS:
The Air-Tite letter to you, which initiated this request,
mentioned needle vaccinators and also vaccinator pins.
However, because your letter concerns only needle vaccinators,
as represented by the sample, this decision will not address
vaccinator pins.
The sample article consists of two needles, each
approximately 3/4 inch long, embedded in a 2 3/4 inch long
plastic handle. The needles are not tubular but have a 1/2
inch long groove for retaining liquid vaccine. You state these
articles are supplied to poultry farmers free of charge with
each package of poultry vaccine. The farmer uses the needle
vaccinator to hand-vaccinate chickens by dipping the needles in
the vaccine then piercing the web of the wing.
You state these articles were previously classifiable free
of duty in item 666.00, Tariff Schedules of the United States
(TSUS). This provision covers, among other things,
agricultural or horticultural implements not specially provided
for.
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ISSUE:
Are needle vaccinators classifiable duty-free as
agricultural or horticultural implements, or under other
applicable tariff provisions?
LAW AND ANALYSIS:
Agricultural machines, machinery and equipment, and their
parts, are classifiable under various duty-free provisions in
Chapter 84, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). There is no equivalent provision in
Chapter 84 for articles previously classified in item 666.00,
TSUS.
General Rule of Interpretation (GRI) 1, HTSUSA, states
that for legal purposes classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. Consideration was given to the provision for
other syringes, needles, catheters, cannulae and the like,
which are instruments and appliances used in medical, surgical,
dental or veterinary sciences, their parts and accessories, in
subheading 9018.39.0050, HTSUSA. However, merchandise
classified in this provision must belong to a class or kind of
instruments and appliances principally used in professional
practice by doctors, dentists and surgeons, including
veterinary surgeons. Noting the stated use of the needle
vaccinators, and the absence of evidence of principal use as
required for classification in subheading 9018.39.0050, we
conclude that this provision is inapplicable.
In accordance with GRI 3(a), HTSUSA, goods that are, prima
facie, classifiable under two or more headings each of which
refer to part only of the materials or substances contained in
mixed or composite goods are to be regarded as being equally
specific in relation to those goods. Other articles of
plastics and articles of other materials of headings 3901 to
3914 are provided for in heading 3926, while other articles of
iron or steel are provided for in heading 7326.
GRI 3(b) provides in part that composite goods made up of
different components which cannot be classified by reference to
3(a), shall be classified as if consisting of the component
which gives them their essential character. The factor which
determines essential character will vary with the goods. The
nature of the component and its role in relation to the use of
the goods are often factors to be considered. In this case,
the plastic portion of the needle vaccinator is the handle
which provides the means for using the article. However, the
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steel needle portion of the vaccinator contains grooved
reservoirs which retain vaccine which the needle then
introduces into the bird. It is the needle component which
does the actual vaccinating. We conclude that the needle
component of the article in question imparts its essential
character. The needle vaccinator is therefore provided for in
heading 7326.
Subheading 9817.00.5000, HTSUSA, provides for the duty-
free entry of machinery, equipment and implements to be used
for agricultural or horticultural purposes. This is an actual
use provision. Notwithstanding the existence of a competing
provision or provisions in the HTSUSA, articles are eligible
for classification in subheading 9817.00.5000 if the conditions
and requirements thereof and any applicable regulations are
met. The needle vaccinator is an implement to be used for a
recognized agricultural or horticultural purpose. In this
case, however, the needle vaccinator is not eligible for
classification in subheading 9817.00.5000, HTSUSA, because with
certain stated exceptions articles provided for in Chapter 73
are excluded from classification in this subheading. See
Subchapter XVII, U.S. Note 2(ij), HTSUSA.
HOLDING:
The needle vaccinator is classifiable under the provision
for other articles of iron or steel, in subheading
7326.90.9090, HTSUSA. The rate of duty is 5.7 percent ad
valorem. It is not eligible for duty-free entry in subheading
9817.00.5000 for the reasons stated.
Sincerely,
John Durant, Director
Commercial Rulings Division