Baby Calf Restraint; Veterinary Science; Dehorning; Vaccination; Castration; Ear Tagging; Injection Molded Plastic Components

HQ 088890 July 10, 1991 CLA-2 CO:R:C:M 088890 CMS CATEGORY: Classification TARIFF NO.: 9018.90.80, 9817.00.50 Mr. Steven R. Stromberg Jenrik Marketing Group, Inc. 16660 N. Hillcrest Ct. Eden Prairie, MN 55346 RE: Baby Calf Restraint; Veterinary Science; Dehorning; Vaccination; Castration; Ear Tagging; Injection Molded Plastic Components Dear Mr. Stromberg: This is in response to your request dated March 6, 1991, for a classification ruling on a certain baby calf restraint. FACTS: The merchandise is described by the importer as the KAVLOK baby calf restraint. The device is used to restrain the head and legs of baby calves to hold the calves in a "deck chair" position. Once restrained, various operations are performed on the calves including dehorning, vaccination, castration, tattooing, clipping extra teats, freeze branding and ear tagging. The device is made of injection molded plastic components. The merchandise is used by veterinarians and dairy and beef producers. The importer states that the device is designed and sold for agricultural use. ISSUE: 1) Is the merchandise classified in Heading 9018 as an instrument and appliance used in veterinary science? 2) Is the merchandise eligible for the duty free treatment provided by 9817.00.50? -2- LAW AND ANALYSIS: The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 9018 in pertinent part describes instruments and appliances used in veterinary science. The Explanatory Notes to Heading 9018, p. 1491, provide that Heading 9018 includes "...control apparatus, i.e., for preventing animals from moving during operations...". The merchandise is used to prevent animals from moving when veterinary procedures are being performed. The Explanatory Notes to Heading 9018, p. 1491, treat castration and horn removal as veterinary procedures. Vaccinating and clipping teats are also veterinary procedures. Tattooing, freeze branding and ear tagging are means of identifying calves and may or may not be veterinary procedures; nevertheless, these animal identification procedures are subsidiary to the wide variety of veterinary procedures for which the merchandise under consideration is principally used. In HQ Ruling 085761 (November 2, 1989), we recognized that Heading 9018 articles need not be used exclusively by licensed veterinarians, and that others, including farmers, are frequently practicing veterinary science. The merchandise under consideration is classified as instruments and appliances used in veterinary science, in 9018.90.80, HTSUSA. Subheading 9817.00.50 provides duty free treatment for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subheading 9817.00.50 is a Chapter 98, Subchapter XVII provision. Chapter 98, Subchapter XVII Note 2 in pertinent part excludes articles provided for in many subheadings from the duty free provision of subheading 9817.00.50. However, articles provided for in subheading 9018.90.80 are not among the articles excluded by Chapter 98, Subchapter XVII Note 2. The merchandise under consideration is eligible for the duty free treatment of subheading 9817.00.50, provided the actual use requirements of 19 CFR Sections 10.131 through 10.139 are satisfied. -3- HOLDING: The merchandise under consideration is classified as instruments and appliances used in veterinary science, in 9018.90.80, HTSUSA. The merchandise under consideration is eligible for the duty free treatment of subheading 9817.00.50, provided the actual use requirements of 19 CFR Sections 10.131 through 10.139 are satisfied. Sincerely, John Durant, Director Commercial Rulings Division