United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 889368

August 24, 1993



TARIFF NO.: 7308.90.9090; 9817.00.5000

Mr. Richard O. Byrne
RR 2 Box 79
Middlebrook, Virginia 24459

RE: The tariff classification of stalls or stables, free standing horse pens, and horse stocks from England.

Dear Mr. Byrne:

In your letter dated August 4, 19931, you requested a tariff classification ruling.

The horse stalls, horse stables, horse pens, and horse stocks are comprised of approximately 33% galvanized steel and 66% hardwood. They are used to stable and control horses both in and outside of barns. They may come in a variety of sizes, dependent on the user's specific requirements. In some instances a user may only wish to import the metal stall frame.

The applicable subheading for the horse stalls, horse stables, free standing horse pens. horse stocks, and metal stall frame will be 7308.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for structures and parts of structures, of iron or steel: Other: Other: Other... . The rate of duty will be 5.7 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the horse stalls, horse stables, horse pens, horse stocks, and metal stall frame 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.


Jean F. Maguire
Area Director

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