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NY 892735

December 17, 1993

CLA-2-94:S:N:N8:230 892735


TARIFF NO.: 9406.00.4000; 7308.90.9090; 9817.00.5000

Mr. James Ritchie
Loddon Livestock Equipment (Canada) Limited P. O. Box 351
Merrickville, Ontario K0G 1N0

RE: The tariff classification of horse stables, stalls and pens from Canada

Dear Mr. Ritchie:

In your letter dated November 19, 1993 you requested a tariff classification ruling.

The ruling was requested on various horse stabling equipment. A brochure from your English parent company was submitted. You stated that your company intends to manufacture these products in Canada and export them to the United States.

The horse stalls and boxes according to the brochure consist of two basic types - internal boxes and external boxes. The external boxes are also called stables and consist of a number of horse stalls with a common roof, windows and doors. The stables may have a steel frame or a timber frame. The walls in either case are made of pressure-treated wood. The internal boxes are indoor horse stalls or open compartments without a roof. They consist of partitions and doors which are made of both wood and steel. Both internal boxes and external boxes include stabling accessories such as metal feeding and drinking bowls. In addition, portable horse pens made entirely of galvanized steel will be imported.

The applicable subheading for the external boxes or stables will be 9406.00.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for prefabricated buildings, of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the steel horse pens will be 7308.90.9090, HTSUSA, which provides for other structures and parts of structures, of iron or steel. The rate of duty will be 5.7 percent ad valorem.
Goods classifiable under subheading 9406.00.4000, HTSUSA, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 7308.90.9090, HTSUSA, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 2.8 percent rate of duty under the FTA. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

An exemption in duty may apply under 9817.00.5000, HTSUSA, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Upon the submission of actual use certification, as provided for in sections 10.131 - 10.139 of the Customs Regulations, the subject horse stables and pens may be classified under subheading 9817.00.5000, HTSUSA, which is free of duty.

Your inquiry does not provide enough information for us to give a classification ruling on the internal horse boxes or stalls. Your request for a classification ruling should include a breakdown by value and a breakdown by weight of the component materials comprising the internal boxes.

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.


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