CLA-2:CO:R:C:M 957292 JAS
Area Director of Customs
110 South 4th. St., Rm. 154
Minneapolis, MN 55401
RE: PRD 3501-94-100291; Cast Iron Slats, Panels Used in Sow
Confinement System; Cast Iron Flooring for Hog Farrowing
Crate; Agricultural Implements; Heading 7325, Articles of
Cast Iron; NY 889368, HQ 952143, HQ 955597
Dear Area Director:
This is our decision on Protest 3501-94-100291, filed
against your action in classifying certain cast iron slats or
floor panels from Germany used as flooring in a farrowing crate.
The entry was liquidated on April 22, 1994, and this protest
timely filed on July 20, 1994.
FACTS:
The merchandise is rectangular-shaped cast iron floor
panels, each measuring 12 inches x 24 inches x 1 inch. Four such
panels or slats fit into a raised iron or steel frame to comprise
the floor onto which a hog farrowing crate rests. The panels are
slip-resistant which results in fewer foot, shoulder and teat
injuries. The slats allow manure to drop to the concrete floor
of the confinement area for easier cleanup.
The floor panels were entered under a provision in heading
7308, as parts of structures of iron or steel, free of duty under
heading 9817.00.50, Harmonized Tariff Schedule of the United
States (HTSUS), as implements to be used in agricultural or
horticultural purposes. The entry was liquidated under a
provision in heading 7325, as other cast iron articles. Such
articles are excluded from classification in heading 9817.00.50.
The provisions under consideration are as follows:
7308 Structures and parts of structures of iron of
steel:
7308.90 Other:
- 2 -
Other:
7308.90.95 Other...5.1 percent
* * * *
7325 Other cast articles of iron or steel:
Other:
7325.99 Other:
7325.99.10 Of cast iron...2.5 percent
* * * *
9817.00.50 Machinery, equipment and implements to be
used for agricultural or horticultural
purposes... Free
ISSUE:
Whether cast iron slats or floor panels are agricultural
implements for tariff purposes.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized system.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Relevant ENs at p. 1020 state that heading 7308 covers
complete or incomplete metal structures, as well as parts of
structures. These structures are characterized by the fact that
once in position they generally remain in that position. They
are usually made up from bars, rods, tubes, angles, shapes and - 3 -
sections, etc., by riveting, bolting, welding, etc. The notes
list in heading 7308 articles such as tubular scaffolding,
balconies and verandahs, piers and jetties, gangways for ships,
etc. The flooring for hog farrowing crates is in fact a raised
deck that consists of a welded rectangular frame on metal legs
which accommodates four of the weight-bearing panels or slats
under protest. Complete flooring modules have many of the
characteristics of structures described in the cited notes.
Because of their manner of construction and dimensions, we
conclude the cast iron slats are integral, constituent and
component parts of the flooring modules. They are provided for
in heading 7308. We have previously held that holding pens and
gestation stalls for swine, of iron or steel, are goods of
heading 7308. HQ 952143, dated July 16, 1992. Similarly, iron
or steel horse stalls and stall frames have been held to be goods
of heading 7308. NY 889368, dated August 24, 1993.
Heading 9817.00.50, HTSUS, is a duty-free provision for
machinery, equipment and implements to be used for agricultural
or horticultural purposes. The provisions of Chapter 98 are not
subject to the rule of relative specificity in GRI 3(a). Any
article described in a provision of Chapter 98 is classifiable in
that provision if the conditions and requirements thereof and of
any applicable regulations are met. Chapter 98, U.S. Note 1,
HTSUS. The cast iron slats are not within the exclusions from
heading 9817.00.50 listed in Chapter 98, Subchapter XVII, U.S.
Note 2, HTSUS.
Floor panels of this kind for hog farrowing applications
have previously been held to be "implements" used in a legitimate
agricultural pursuit for tariff purposes. HQ 955597, dated May
31, 1994.
HOLDING:
Under the authority of GRI 1, the cast iron slats are
provided for in heading 7308. They are classifiable in
subheading 7308.90.95, HTSUS. The cast iron slats are eligible
for duty-free treatment under heading 9817.00.50, HTSUS, upon
compliance with the law and applicable Customs Regulations.
The protest should be ALLOWED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of - 4 -
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division