United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY E89119 - NY E89353 > NY E89210

Previous Ruling Next Ruling
NY E89210

December 8, 1999

CLA-2-01:RR:NC:2:231 E89210


TARIFF NO.: 0102.90.4074

Mr. David Walser
Arthur J. Humphreys Division
Border Brokerage Company, Inc.
P.O. Box 249
Sumas, WA 98295

RE: The tariff classification of livestock from Canada.

Dear Mr. Walser:

In your letter, dated October 19, 1999, you requested a classification ruling on behalf of your client, Roger DeBruin, Sumas, WA.

Your inquiry concerns the classification of a 500 kilogram heifer for breeding. This will not be a purebred cow and you state that, after the heifer is bred and has calved, she will be used on a dairy farm for the production of milk. You state that, in your opinion, this cow should be classified in subheading 0102.90.4074.

Because the heifer is not purebred and has not calved at time of importation, we would agree that this heifer is not classifiable under either of the more specific provisions in subheading 0201.10.00, HTSUS, as purebred breeding animals, or in subheading 0201.90.20, HTSUS, as cows imported specially for dairy purposes. Accordingly, we would agree that this heifer is classifiable in the residual subheading 0102.90.40, HTSUS, as Other live bovine animals. With respect to the classification of the animal at the statistical level, we would note that, in its imported state, the heifer is not yet suitable for dairy purposes but, presumably, at 500 kilograms, is of an age and size suitable for breeding. Indeed, this type of cow is used both for breeding and, after initial calving, as a source of milk. We would agree, therefore, that this heifer may be classified, at the statistical level, as a female cow for breeding.

The applicable subheading for this 500 kilogram heifer will be 0102.90.4074, Harmonized Tariff Schedule of the United States (HTS), which provides for live bovine animals, other, other, other, weighing 320 kilograms or more each, for breeding, female. The general rate of duty will be 1.2 cents per kilogram. In 2000 the general rate of duty will be 1 cent per kilogram.

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 Thomas Brady at 212-637-7064.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: