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NY 872089

March 30, 1992

CLA-2-90:S:N:N1:119 872089


TARIFF NO.: 9018.31.0040; 9817.00.5000

Ms. Linda Campanian
Milne & Craighead Customs Brokers (USA) Inc. P.O. Box 2
Sweetgrass, MT 59484

RE: The tariff classification of an animal injecting device from Canada

Dear Ms. Campanian:

In your letter dated February 26, 1992 you requested a tariff classification ruling on behalf of Goldec International Equipmemt, Sweetgrass, Montana.

Based on the drawings furnished, the device consists of a syringe with a hand grip connected to a hypodermic needle through a plastic tubing, three feet in length, and a needle adapter/holder. The syringe can be clipped to the farmer's belt making it easier to hold the animal and inject it with the needle. The device is essentially a syringe with a hypodermic needle. The purpose of the tubing, the syringe grip and the needle holder is to give the farmer more flexibility in handling a moving animal. The device is to be marketed under the name "Needle Ezee".

The applicable subheading for the "Needle Ezee" animal injecting device will be 9018.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for syringes, with or without needles; parts and accessories thereof. The duty rate will be 8.4 percent.

Goods classifiable under subheading 9018.31.0040, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Subheading 9817.00.5000, HTS, provides duty free treatment for machinery equipment and implements to be used for agricultural or horticultural purposes. Based on the information you have furnished, the animal injecting device will be used on the farm and by the farmer. The device may therefore be eligible for the duty free treatment of subheading 9817.00.5000, provided the actual use requirements of 19 CFR Sections 10.131 through 10.139 are satisfied.

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.


Jean F. Maguire
Area Director

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