CLA-2-84:OT:RR:NC:N1:106
Wendy L. Burns
Northern Customs Services
PO Box 331
Lewiston, NY 14092
RE: The tariff classification of part of a hog waterer and outlet piping from Canada
Dear Ms. Burns:
In your letter dated April 1, 2011, you requested a tariff classification ruling on behalf of your client SMB Manufacturing of Wallenstein, Ontario Canada.
The items under consideration have been identified as a part of a hog watering system and outlet piping used in the same system.
The first item, the galvanized hog waterer is an adjustable height drinker. The bracket attached to the pipe allows for the mounting to the stall, corral, or pen. You state that when height adjustment needs to be made, the spring loaded mechanism is squeezed to release the pipe and the height is adjusted accordingly. The spring loaded mechanism used for height adjusted, as well as providing a mounting surface outwardly appears to dedicate the use of this article for farm use.
The applicable subheading for the galvanized hog waterer will be 8436.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other agricultural…machinery; parts…: Parts: Other: Other: Of barn or barnyard machinery”. The rate of duty will be Free.
The second item, the stainless hanging livestock watering outlet is a dual feed pipe with attached U-bolt which allows the pipe to be suspend in various locations. You state that the outlet comes in various lengths from 18-36 inches. Although you claim that the watering outlet is similar in use to the galvanized hog waterer; its design does not appear to make it something that would only be used solely or principally on a farm.
The applicable subheading for the stainless hanging livestock watering outlet will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9%.
In addition to classification you requested assistance with the correct Country of Origin and Marking for the hog waterer and hanging livestock watering outlet. In your ruling request you provided a detailed explanation of the operations that occur in Canada, as well as a cost breakdown of those operations.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
The country of origin marking requirements for a “good of a NAFTA country” are also determined in accordance with Annex 311 of the North American Free Trade Agreement (“NAFTA”), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.
Section 134.45(a)(2) of the regulations, provides that “a good of a NAFTA country may be marked with the name of the country of origin in English, French or Spanish.” Section 134.1(g) of the regulations, defines a “good of a NAFTA country” as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The proposed marking of “Made in Canada” on both the rear of the mounting bracket as well as the top of the plastic thread protector, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported hog waterer.
The proposed marking of “Made in Canada” only on top of the removable plastic thread protector, as described above, is not conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported hanging livestock watering outlet.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177, 181 & 102 of the Customs Regulations (19 C.F.R. 177, 181, 102).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling on the hog waterer, contact National Import Specialist Mark Palasek at (646) 733-3013. If you have any questions regarding the ruling on the hanging livestock watering outlet, contact National Import Specialist Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division