882157 88 Ruling Active

The tariff classification of a cattle scratcher from Canada.

Issued February 16, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8436.80.0040

Headings: 8436

Product description

The tariff classification of a cattle scratcher from Canada.

CBP rationale

The applicable subheading for the cattle scratcher will be 8436.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, other barn and barnyard machines.

Full text

NY 882157 February 16, 1993 CLA-2-84:S:N:N1:106-882157 CATEGORY: Classification TARIFF NO.: 8436.80.0040 Mr. Don Majewski A. N. Deringer, Inc. 2436 Bagley Avenue Detroit, MI 48232-3062 RE: The tariff classification of a cattle scratcher from Canada. Dear Mr. Majewski: In your letter dated January 18, 1993 you requested a tariff classification ruling. You included descriptive literature with your request. The merchandise in question is referred to as a Norris Cattle Oiler, but is otherwise described as a cattle scratcher designed to be used in a farmer's yard. Information in the request showed three models of the basic design. The basic machine consists of a steel frame which supports one or two manilla ropes and houses a steel tank with a pump, hoses and fittings. The tank may contain insect repellent, medication or any other chemical the farmer may require. As cattle rub against the taut rope, the tension against the rope activates the pump which dispenses the desired chemical through hoses on to the rope. As the cattle continue to rub against the rope, the chemical is applied to their hides. The applicable subheading for the cattle scratcher will be 8436.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, other barn and barnyard machines. The rate of duty will be free. 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 

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