Eligibility under Subheading 9802.00.5060, Harmonized Tariff Schedule of the United States of Cattle from Canada

N347148
April 24, 2025
CLA-2-01:OT:RR:NC:N5:231 Ms. Deborah Stern Sandler, Travis & Rosenberg, P.A. 5835 Waterford District Drive Suite No. 200 Miami, FL 33126 Dear Ms. Stern: RE: Eligibility under Subheading 9802.00.5060, Harmonized Tariff Schedule of the United States of Cattle from Canada Dear Ms. Stern: In your letter dated March 27, 2025, you requested a classification ruling on behalf of your client, Titan Livestock Inc. (St. Albert, AB, Canada). The merchandise under consideration is cattle. In your letter, you say the U.S.-origin cattle, six to eight months old and 300 to 400 pounds, will be exported from the U.S. to restricted feedlots in Canada for development on a structured feeding regimen to increase weight. The export process will involve Titan purchasing the cattle from U.S. ranchers and selling the cattle to the Canadian feeding lots under a Delivered Duty Paid arrangement. Before export, the cattle will be tagged with 840 RFID U.S.-origin ear tags and inspected by a U.S. Department of Agriculture veterinarian for issuance of health certificates that confirm fitness for export. Once the cattle reach market weight, usually 1300-1500 pounds, Titan will reacquire them for export back to the U.S. You state that the cattle will differ from their condition at U.S. export only by increased weight and size due to natural growth and controlled feeding occurring in Canada. The applicable subheading for the cattle will be 0102.90.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Live bovine animals, cattle, other, other.” The statistical suffix of the tariff number will be contingent upon the weight in kilograms of the animals and their type and gender. The general rate of duty will be 1.0 cents per kilogram. You seek a tariff classification determination for the cattle under subheading 9802.00.5060, HTSUS. This provides a partial or complete duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by any process of manufacture or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR 10.8) are satisfied. Pursuant to 19 CFR 10.8, the importer must submit a declaration executed by the person who performed the repairs or alterations and a declaration of his own containing various attestations. Articles eligible under subheading 9802.00.5060 are subject to a duty upon the value of the repairs, alterations, processing, or otherwise changes

in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98, HTSUS. We find the described processing in Canada acceptable for purposes of 9802.00.5060, HTSUS. ?Accordingly, upon reimportation, the cattle will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty.? At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 9802.00.5060, HTSUS, listed above.? Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10.? If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 9802.00.5060, HTSUS. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. ?This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). ?This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. ?Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 CFR 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 above, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division