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NY 894534

February 24, 1994

CLA-2-44:S:N:N8:230 894534


TARIFF NO.: 4421.90.9540; 9817.00.5000

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

RE: Tariff classification of internal horse boxes or stalls from Canada

Dear Mr. Ritchie:

In your letter dated January 10, 1994, which was received in our office on February 4, 1994, you requested a tariff classification ruling.

Your letter contained additional information needed to issue a ruling on the internal horse boxes or stalls. The horse boxes or stalls are open compartments consisting of side partitions and front partitions with doors. Some stalls consist of just side partitions. The partitions are made of durable thick wood on the bottom portion and of steel bars on the top portion. Wood comprises 70 to 75 percent of the weight and 70 to 75 percent of the value of the stalls. The partitions are not permanently fixed. According to the brochure submitted, they can be added to at any time and can be taken down and moved with great flexibility.

The applicable subheading for the internal horse boxes or stalls will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem.

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 boxes or stalls may be classified under subheading 9817.00.5000, HTSUSA, which is free of duty. Enclosed is a copy of the applicable regulations for your information.

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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