CLA-2-90:S:N:N1:119 872089
Ms. Linda Campanian
Milne & Craighead Customs Brokers (USA) Inc.
P.O. Box 2
Sweetgrass, MT 59484
RE: The tariff classification of an animal injecting device from
Canada
Dear Ms. Campanian:
In your letter dated February 26, 1992 you requested a
tariff classification ruling on behalf of Goldec International
Equipmemt, Sweetgrass, Montana.
Based on the drawings furnished, the device consists of a
syringe with a hand grip connected to a hypodermic needle through
a plastic tubing, three feet in length, and a needle
adapter/holder. The syringe can be clipped to the farmer's belt
making it easier to hold the animal and inject it with the
needle. The device is essentially a syringe with a hypodermic
needle. The purpose of the tubing, the syringe grip and the
needle holder is to give the farmer more flexibility in handling
a moving animal. The device is to be marketed under the name
"Needle Ezee".
The applicable subheading for the "Needle Ezee" animal
injecting device will be 9018.31.0040, Harmonized Tariff Schedule
of the United States (HTS), which provides for syringes, with or
without needles; parts and accessories thereof. The duty rate
will be 8.4 percent.
Goods classifiable under subheading 9018.31.0040, HTS, which
have originated in the territory of Canada, will be entitled to a
5 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Subheading 9817.00.5000, HTS, provides duty free treatment
for machinery equipment and implements to be used for
agricultural or horticultural purposes. Based on the information
you have furnished, the animal injecting device will be used on
the farm and by the farmer. The device may therefore be eligible
for the duty free treatment of subheading 9817.00.5000, provided
the actual use requirements of 19 CFR Sections 10.131 through
10.139 are satisfied.
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