CLA-2-98:RR:NC:MM:106 D85174
Mr. Robert Lynch
Mohawk Customs & Shipping Corp.
P. O. Box 3065
Syracuse, NY 13220-3065
RE: The tariff classification of various goods for agricultural
purposes from New Zealand
Dear Mr. Lynch:
In your letter dated November 19, 1998 you requested a
tariff classification ruling. You submitted descriptive
literature and a sample of one of the products with your request.
There are three products which are the subject of your
request: "Heat Detection Tail Paint", "Megaflow Trough Valve",
and plastic bottles for use with the calf feeding teats.
The tail paint is an acrylic-based paint that is applied to
the tailhead of cows and heifers for identifying animals in heat.
Animals expressing estrus activity or standing heat will have the
paint removed due to the pressure of animals riding them. In
this way the farmer will be able to predict a birth date for a
particular animal.
The trough valve operates using hydraulic principles and
water pressure already in the flow line so that flow will be
halted to the trough when it is full.
The plastic bottles serve as the reservoir for use with calf
feeding milk teats.
The applicable subheading for the tail paint will be
3209.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for paints and varnishes based on acrylic
or vinyl polymers, dispersed or dissolved in an aqueous medium.
The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the trough valves will be
8481.80.9050, HTS, which provides for other valves pipes, boiler
shells, tanks, vats or the like. The rate of duty will be 2.3
percent ad valorem.
The applicable subheading for the plastic bottles for use
with the milk teats will be 3926.90.9880, HTS, which provides for
other plastic articles. The rate of duty will be 5.3 percent ad
valorem.
You did not submit enough information for us to issue a
tariff classification ruling for a fourth requested item, "Milk-Flow Teats". We would need to know the name and composition of
the rubber of which these products are made. When this
information is available, you may wish to consider resubmission
of your request. For informational purposes only, the "Milk-Flow
Teats" may qualify as machinery, equipment and implements to be
used for agricultural or horticultural purposes and classified
under the special provision for such goods in heading
9817.00.5000, HTS, once the primary classification in the first
97 chapters of the HTS is settled and there is compliance with
the actual use requirements of Section 10.131-139 of the Customs
Regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
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, contact National Import Specialist
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division