CLA-2 CO:R:C:M 950068 DFC
Mr. Keith Reid
Frey Livestock Equipment
R.R. 1-Moorefield, Ontario,
Canada, NOG 2KO
RE: System, animal restraint; Squeeze-Mates
Dear Mr. Reid:
In a letter dated July 29, 1991, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of certain mechanical devices
called "Squeeze-Mates" produced in Canada. These devices made of
steel are used to hold and restrain livestock including
domesticated buffalo, elk and deer. Descriptive literature was
submitted for examination.
FACTS:
You inform us that the devices are used for animal
treatment and management purposes and are solely used on the farm
for farm purposes. Further, the devices have no practical
application in industrial settings or factories and are not used
by veterinarians.
The "Squeeze-Mate" used to control buffalo consists of a
series of gates, pens and alleys that are used to crowd the
animal toward the squeeze apparatus. The articles are separate
and distinct but are equipped with a crowd tub system to make
entry into the chute easier. The crowd tub system is designed as
a half circle with gates and an alley that enables the animals to
move through the chute at a steady pace. The chute is
hydraulically controlled, and the crash cage is sturdily built to
hold the large, horned animals.
The "Squeeze-Mates" used to control elk and deer are
composed of the squeeze mechanism and a crash cage housing. The
deer chute is made from square tubing and has a slide door at
the back, a wing door in front, and a side panel that opens up
when the farmer is working on the animal. The bottom of the
chute drops out and the angled sides are covered with stainless
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steel to prevent the animals from climbing out. The two sides of
the chute squeeze together either manually or hydraulically as
they limit the movement of the animal.
The "Squeeze-Mate" is a machine that is basically designed
for a one man operation. Other features include a control of
the squeeze mechanism that is maintained by double action
hydraulic controls, the livestock can turn around inside the
device in its open position (animal enters in one way, out the
same way, if required), velveting can be accomplished without
immobilizing the animal with drugs, and it is easily adapted to
fit any livestock handling facility.
ISSUE:
What is the proper tariff Classification of the "Squeeze-
Mate"?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
Note 5 to Section XVI, HTSUSA, which is relevant here states
that "[f]or the purposes of these notes, the expression 'machine'
means any machine, machinery, plant, equipment, apparatus or
appliance cited in the headings of chapter 84 or 85."
Based on the information you have provided, it is our
opinion the "Squeeze-Mates" are on-farm machinery. The pens,
gates, alley and squeeze chutes, when imported together,
constitute integral components of the machine.
On-farm machinery is described in the following HTSUSA
headings:
8432-Agricultural, horticultural or forestry machinery for
soil preparation or cultivation; lawn or sports ground
rollers; parts thereof:
8433-Harvesting or threshing machinery, including straw or
fodder balers; grass or hay mowers; machines for
cleaning, sorting or grading eggs, fruit or other
agricultural produce, other than machinery of heading
8437; parts thereof:
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8434-Milking machines and dairy machinery, and parts
thereof:
8435-Presses, crushers and similar machinery, used in the
manufacture of wine, cider, fruit juices or similar
beverages; parts thereof:
The headings listed above cover specific agricultural,
horticultural and forestry machinery, but do not describe the
"Squeeze-Mates" in issue.
Heading 8436, HTSUSA, provides for other agricultural,
horticultural, forestry, poultry-keeping or bee-keeping
machinery, including germination plant fitted with mechanical or
thermal equipment, poultry incubators and brooders, parts
thereof:
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 FR 35128 (August 23, 1989). The EN to heading 84.36 at
page 1217 provides that "[t]he heading covers machinery, not
falling in headings 84.32 to 84.35, which is of the type used on
farms. . . . However, it excludes machines clearly of a kind
designed for industrial use."
The "Squeeze-Mates" are not designed for industrial use.
As noted previously, they are machinery used on farms for
livestock maintenance. Thus, they qualify for free entry under
subheading 8436, HTSUSA, as other agricultural machinery.
HOLDING:
The "Squeeze-Mates" are entitled to duty free entry under
subheading 8436.80.0090, HTSUSA, as other agricultural machinery,
other, other.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc Legal Reference
1cc P. Wholey NY Seaport