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NY D85174

December 17, 1998

CLA-2-98:RR:NC:MM:106 D85174


TARIFF NO.: 3209.10.0000; 3926.90.9880; 8481.80.9050

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

RE: The tariff classification of various goods for agricultural purposes from New Zealand

Dear Mr. Lynch:

In your letter dated November 19, 1998 you requested a tariff classification ruling. You submitted descriptive literature and a sample of one of the products with your request. There are three products which are the subject of your request: "Heat Detection Tail Paint", "Megaflow Trough Valve", and plastic bottles for use with the calf feeding teats.

The tail paint is an acrylic-based paint that is applied to the tailhead of cows and heifers for identifying animals in heat. Animals expressing estrus activity or standing heat will have the paint removed due to the pressure of animals riding them. In this way the farmer will be able to predict a birth date for a particular animal.

The trough valve operates using hydraulic principles and water pressure already in the flow line so that flow will be halted to the trough when it is full.

The plastic bottles serve as the reservoir for use with calf feeding milk teats.

The applicable subheading for the tail paint will be 3209.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paints and varnishes based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the trough valves will be 8481.80.9050, HTS, which provides for other valves pipes, boiler shells, tanks, vats or the like. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the plastic bottles for use with the milk teats will be 3926.90.9880, HTS, which provides for other plastic articles. The rate of duty will be 5.3 percent ad valorem.

You did not submit enough information for us to issue a tariff classification ruling for a fourth requested item, "Milk-Flow Teats". We would need to know the name and composition of the rubber of which these products are made. When this information is available, you may wish to consider resubmission of your request. For informational purposes only, the "Milk-Flow Teats" may qualify as machinery, equipment and implements to be used for agricultural or horticultural purposes and classified under the special provision for such goods in heading 9817.00.5000, HTS, once the primary classification in the first 97 chapters of the HTS is settled and there is compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Robert B. Swierupski

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