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NY 806110

February 16, 1995

CLA-2-39:S:N:N6:221 806110


TARIFF NO.: 3920.10.0000; 9817.00.5000

Mr. Tony Borowiecki
Mohawk Customs & Shipping Corp.
P.O. Box 3065
Syracuse, NY 13220-3065

RE: The tariff classification of cow mats from Ireland.

Dear Mr. Borowiecki:

In your letter dated December 20, 1994, on behalf of Norco Inc., you requested a tariff classification ruling.

The cow mat is made of ethylene vinyl acetate. The ethylene comprises 72 percent of the weight of the polymer. The mat is imported in the form of sheets measuring 4 feet by 6 feet by one inch in thickness. The mat is used as a cushion in the cow stall.

The applicable subheading for the cow mats will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

In the alternative, the cow mats would be free of duty under the special classification provision of subheading 9817.00.5000, HTS, upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations. Subheading 9817.00.5000, HTS, provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. The care and maintenance of livestock is, per se, agricultural for tariff purposes. Therefore, these cow mats, which are used in the care and keeping of dairy cows, satisfy an agricultural purpose.

You have asked for a waiver of the production of actual use certification, as required by U.S. Additional Note of Interpretation 1 (b), which embodies a statutory requirement to furnish proof of use within three years of the date of entry. Such a waiver may not be granted. Additionally, since it is the importer who receives the benefits of duty-free entry, none of the distributors of his product may relieve him of his obligations under relevant actual use regulations. In our opinion, however, considering the nature of these mats and their level of distribution, it would be appropriate for Customs officers to regard the importer as having sufficient knowledge of actual use as to meet the conditions for free entry prescribed in the regulations. Therefore, in these circumstances, the importer may be relied upon to have knowledge of the end use of these products and may so certify.

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
New York Seaport

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