CLA-2-84:S:N:N1:104 887537
Ms. Linda Campanian
Milne & Craighead Customs Brokers (USA) Inc.
200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484
RE: The tariff classification of a scale from Canada
Dear Ms. Campanian:
In your letter dated June 16, 1993, you requested a tariff
classification ruling on behalf of Cell Builders Incorporated,
Canada.
The electronic precalibrated scale system package consists of a Model
50 Digital Electronic Scale and a Model PB-15 Load Bars. Each package
contains one scale and one pair of load bars. A rugged dependable scale is
formed by raising a platform, hopper, tank, pen or cattle squeeze 3 1/2" and
then bolting the load bars securely in place. The load bars are then
connected to the Model 50 scale. Neither the Model 50 nor the Model PB-15
will be shipped separately. It is noted that the package does not include
any livestock enclosure (e.g., the pen).
The Model 50 Digital Electronic Scale is a weight indicator designed for
both industrial and agricultural applications. A Motion Compensator circuit
can be switched on to stabilize reading when weighing live animals. Steady
readings are provided even when animals jump violently. The indicator will
operate with most strain gage scales. The unit features a 0.5" LCD Display,
4 digits, dummy zero, negative sign, and over-range indication. The backlit
LCD display is easy to read in either bright sunlight or dim lighting. It
has a 0 to 10,000 or a 0 to 100,000 range, lb. or kg. The dimensions are
8"x5 1/2"x4 1/2".
The Model PB-15 Load Bars provide a scale base for both industrial and
agricultural applications. The bars' accuracy is 1/2 of 1% and the capacity
is (pair) 4000 or 6000 lb. (cattle scale) or 1200 lb. (hog scale). Load bars
are made from high quality hardened steel which enable the bars to remain in
place permanently if so desired. Electronic sensors are corner balanced and
temperature compensated.
The applicable subheading for the digital electronic scale package
consisting of one Model 50 digital scale together with one Model PB-15 Load
Bars will be 8423.82.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for Weighing machinery (excluding balances of a
sensitivity of 5 cg or better), including weight-operated counting or
checking machines; weighing machines weights of all kinds; parts of weighing
machinery: Other weighing machinery: Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000 kg...Digital electronic type. The
rate of duty will be 4.4 percent ad valorem.
Goods classifiable under subheading 8423.82.0010, HTS, which have
originated in the territory of Canada, will be entitled to a free rate of
duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Subheading 9817.00.50 grants duty free treatment to certain machinery,
equipment and implements to be used for agricultural or horticultural
purposes. In general, an article must meet the requirements of a three-part
test in order to qualify for duty free treatment under 9817.00.50, HTS, as
follows:
1. the article must not be among the long list of exclusions
stipulated in Section XXII, Chapter 98, Subchapter XVII,
U.S. Note 2, HTS;
2. the terms of the heading must be met in accordance with GRI 1;
3. and the merchandise must have the actual use certification required
under 19 CFR 10.138, governing proof of use.
The first requirement is that the products not be on the list of
excluded items. The scales are classified under heading 8423, HTS. Heading
8423 is not among the list of exclusions found in Section XXII, Chapter 98,
Subchapter XVII, U.S. Note 2. Therefore, the first part of the three-part
test is met.
The second requirement is that the terms of subheading 9817.00.50, HTS,
must be met in accordance with GRI 1. Subheading 9817.00.50 describes
machinery, equipment and implements to be used for agricultural or
horticultural purposes. The inquirer states that the products are used for
agricultural applications in some instances. Based on the description of the
item, the scales meet the definition of machinery, equipment and implements
to be used for agricultural purposes. In that case, the second part of the
three-part test is met.
The third requirement is that the merchandise have actual use
certification, as specified in Section 10.138 of the Customs Regulations. If
such proof is properly established, the third part of the three-part test is
met.
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