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June 2, 1999

CLA-2-73:RR:NC:MM:106 E82536


TARIFF NO.: 7308.90.9590; 9817.00.5000

Mr. Juan Fernandez
Mid-America Overseas, Inc.
1180 McLester Street, Suite #7
Elizabeth, New Jersey 07201

RE: The tariff classification of dairy stanchions from Brazil.

Dear Mr. Fernandez:

In your letter dated May 20, 1999, on behalf of DaSilveira Southwest, Inc., you requested a tariff classification ruling.

The articles in question are self-release and locking dairy stanchions. These galvanized stanchions are used in the dairy industry for feeding and doctoring cows and all-purpose livestock handling. The stanchions feature a manually-controlled continuous-release system making livestock handling safe and efficient.

The applicable subheading for the self release and locking dairy stanchions will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers...), of iron or steel. The duty rate will be 2.8 percent ad valorem.

Articles which are classifiable under subheading 7308.90.9590, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for 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, these dairy stanchions would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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 212-637-7036.


Robert B. Swierupski

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