CLA-2-39:S:N:N6:221 806110
Mr. Tony Borowiecki
Mohawk Customs & Shipping Corp.
P.O. Box 3065
Syracuse, NY 13220-3065
RE: The tariff classification of cow mats from Ireland.
Dear Mr. Borowiecki:
In your letter dated December 20, 1994, on behalf of Norco
Inc., you requested a tariff classification ruling.
The cow mat is made of ethylene vinyl acetate. The ethylene
comprises 72 percent of the weight of the polymer. The mat is
imported in the form of sheets measuring 4 feet by 6 feet by one
inch in thickness. The mat is used as a cushion in the cow
stall.
The applicable subheading for the cow mats will be
3920.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, noncellular and not reinforced, laminated,
supported or similarly combined with other materials, of polymers
of ethylene. The rate of duty will be 4.2 percent ad valorem.
In the alternative, the cow mats would be free of duty
under the special classification provision of subheading
9817.00.5000, HTS, upon compliance with the actual use
requirements of Section 10.131-139 of the Customs Regulations.
Subheading 9817.00.5000, HTS, provides for machinery, equipment
and implements to be used for agricultural or horticultural
purposes. The care and maintenance of livestock is, per se,
agricultural for tariff purposes. Therefore, these cow mats,
which are used in the care and keeping of dairy cows, satisfy an
agricultural purpose.
You have asked for a waiver of the production of actual use
certification, as required by U.S. Additional Note of
Interpretation 1 (b), which embodies a statutory requirement to
furnish proof of use within three years of the date of entry.
Such a waiver may not be granted. Additionally, since it is the
importer who receives the benefits of duty-free entry, none of
the distributors of his product may relieve him of his
obligations under relevant actual use regulations. In our
opinion, however, considering the nature of these mats and their
level of distribution, it would be appropriate for Customs
officers to regard the importer as having sufficient knowledge of
actual use as to meet the conditions for free entry prescribed in
the regulations. Therefore, in these circumstances, the importer
may be relied upon to have knowledge of the end use of these
products and may so certify.
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