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NY 887537

July 21, 1993

CLA-2-84:S:N:N1:104 887537


TARIFF NO.: 8423.82.0010; 9817.00.50

Ms. Linda Campanian
Milne & Craighead Customs Brokers (USA) Inc. 200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484

RE: The tariff classification of a scale from Canada

Dear Ms. Campanian:

In your letter dated June 16, 1993, you requested a tariff classification ruling on behalf of Cell Builders Incorporated, Canada.

The electronic precalibrated scale system package consists of a Model 50 Digital Electronic Scale and a Model PB-15 Load Bars. Each package contains one scale and one pair of load bars. A rugged dependable scale is formed by raising a platform, hopper, tank, pen or cattle squeeze 3 1/2" and then bolting the load bars securely in place. The load bars are then connected to the Model 50 scale. Neither the Model 50 nor the Model PB-15 will be shipped separately. It is noted that the package does not include any livestock enclosure (e.g., the pen).

The Model 50 Digital Electronic Scale is a weight indicator designed for both industrial and agricultural applications. A Motion Compensator circuit can be switched on to stabilize reading when weighing live animals. Steady readings are provided even when animals jump violently. The indicator will operate with most strain gage scales. The unit features a 0.5" LCD Display, 4 digits, dummy zero, negative sign, and over-range indication. The backlit LCD display is easy to read in either bright sunlight or dim lighting. It has a 0 to 10,000 or a 0 to 100,000 range, lb. or kg. The dimensions are 8"x5 1/2"x4 1/2".

The Model PB-15 Load Bars provide a scale base for both industrial and agricultural applications. The bars' accuracy is 1/2 of 1% and the capacity is (pair) 4000 or 6000 lb. (cattle scale) or 1200 lb. (hog scale). Load bars are made from high quality hardened steel which enable the bars to remain in place permanently if so desired. Electronic sensors are corner balanced and temperature compensated.

The applicable subheading for the digital electronic scale package consisting of one Model 50 digital scale together with one Model PB-15 Load Bars will be 8423.82.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machines weights of all kinds; parts of weighing machinery: Other weighing machinery: Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg...Digital electronic type. The rate of duty will be 4.4 percent ad valorem.

Goods classifiable under subheading 8423.82.0010, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Subheading 9817.00.50 grants duty free treatment to certain machinery, equipment and implements to be used for agricultural or horticultural purposes. In general, an article must meet the requirements of a three-part test in order to qualify for duty free treatment under 9817.00.50, HTS, as follows:

1. the article must not be among the long list of exclusions stipulated in Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTS;

2. the terms of the heading must be met in accordance with GRI 1;

3. and the merchandise must have the actual use certification required under 19 CFR 10.138, governing proof of use.

The first requirement is that the products not be on the list of excluded items. The scales are classified under heading 8423, HTS. Heading 8423 is not among the list of exclusions found in Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2. Therefore, the first part of the three-part test is met.

The second requirement is that the terms of subheading 9817.00.50, HTS, must be met in accordance with GRI 1. Subheading 9817.00.50 describes machinery, equipment and implements to be used for agricultural or horticultural purposes. The inquirer states that the products are used for
agricultural applications in some instances. Based on the description of the item, the scales meet the definition of machinery, equipment and implements to be used for agricultural purposes. In that case, the second part of the three-part test is met.

The third requirement is that the merchandise have actual use certification, as specified in Section 10.138 of the Customs Regulations. If such proof is properly established, the third part of the three-part test is met.

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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