HQ 953544
April 5 1993
CLA-2 CO:R:C:M 953544 DFC
Mr. Louis D. Bernier
Customhouse Broker
North Star World Trade Services, Inc.
7700 23rd Ave. So.
Minneapolis, MN 55450
RE: Excluder, Queen bee; DRL 882692 reconsidered and
affirmed; Subheading 8436.99.00
Dear Mr. Bernier;
In a letter dated February 3, 1993, on behalf of Mann Lake
Supply Co., you asked for a reconsideration of District Ruling
Letter (DRL) 882692 dated February 19, 1993, concerning the
tariff classification of a bound and an unbound queen bee
excluder produced in Taiwan.
FACTS:
The merchandise involved consists of bound and unbound queen
bee excluders made of stainless steel and plated with zinc. The
excluders (wire mesh screen with holes spaced so that the larger
queen bee cannot pass through the screen, but allowing free
movement to the others) are used to keep the queen bee away from
the "work area" of a bee hive where the honey is stored.
In DRL 882692 Customs ruled that the bound excluder with
metal framing on the edges is classifiable under subheading
7326.20.00, Harmonized Tariff Schedule of the United States
(HTUS), which provides for other articles of iron or steel,
articles of iron or steel wire. The unbound excluder, which is a
grill without a frame, was ruled to be classifiable under
subheading 7314.30.50, HTSUS, which provides for other grill,
netting and fencing, welded at the intersection, other.
The applicable rate of duty for both provisions is 5.7% ad
valorem.
You claim that this merchandise is entitled to duty free
treatment under subheading 8436.99.00, HTSUS, which provides for
other agricultural, horticultural, forestry, poultry-keeping or
bee-keeping machinery, parts, other.
-2-
ISSUE:
Are the queen bee excluders parts of bee-keeping machinery
for tariff purposes?
LAW AND ANALYSIS:
Classification of goods under the HTSUS 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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS.
See 54 FR 35128 (August 23, 1989).
The EN to heading 84.36, at pages 1217-19, read in pertinent
part as follows:
The heading covers machinery, not falling in headings
84.32 to 84.35, which is of the type used on farms
(including agricultural schools, co-operatives or testing
stations), in forestry, market gardens, or poultry-keeping or
bee-keeping farms or the like.
* * * * * * *
(III) BEE-KEEPING MACHINES
(A) Honey presses.
(B) Machines for forming wax into comb foundations.
The heading does not cover:
(a) Beehives, classified according to the constituent
material (usually heading 44.21).
Although the queen bee excluders are intended for
agricultural use (growing honey), they are neither machinery nor
are they parts of machinery. Consequently, they do not qualify
for classification as parts of bee-keeping machinery under
subheading 8436.99.00, HTSUS.
-3-
HOLDING:
The bound queen bee excluder is dutiable at the rate of 5.7%
ad valorem under subheading 7326.20.00, HTSUS.
The unbound queen bee excluder is dutiable at the rate of
5.7% ad valorem under subheading 7314.30.50, HTSUS.
DRL 882692 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division