The tariff classification of a Haysaver feeding enclosure fromCanada

NY 885145 April 20, 1993 CLA-2-73:S:N:N1:106 885145 CATEGORY: Classification TARIFF NO.: 7308.90.9090; 9817.00.5000 Mr. Joseph L. Giumentaro Ameri-Can Customhouse Brokers Peace Bridge Plaza Buffalo, NY 14213-2488 RE: The tariff classification of a Haysaver feeding enclosure from Canada Dear Mr. Giumentaro: In your letter dated April 14, 1993, on behalf of H. Kuntz Manufacturing Inc. of Ontario, Canada, you requested a tariff classification ruling. Your request included descriptive literature. There are four models of "Haysaver" feeders in question: #477, #478, #578 and #588. These articles are basically feeding bins which are designed for cows and cattle and consist of an iron framework, steel tubing and optional wooden floor. They range in size from 7'x7' to 8'x8' and can accommodate 4' long or 5' long bales depending on the model of the enclosure. The "Haysaver" is designed to keep bales off the ground to avoid spoilage as well as to ensure consumption of the entire bale. In practice, the animal will insert its head between the "bars" (tubing) of the feeding enclosure and eat its fill. The applicable subheading for the "Haysaver" feeding enclosures will be 7308.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for structures and parts of structures. The duty rate will be 5.7 percent ad valorem. Goods classifiable under subheading 7308.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the "Haysaver" feeding enclosures would be classifiable in subheading 9817.00.50, HTS, and would be free of duty. 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