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HQ 086669


July 6, 1990

CLA-2 CO:R:C:G 086669 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.90
7326.90.90
9817.00.50

Mr. J. R. Haas
Hasco Tag Company
2ND & Kenton Streets
P.O. Box 130
Dayton, KY 41074-0130

RE: Color Coded Plastic and Metal Livestock Identification Ear Tags

Dear Mr. Haas,

This is in response to your correspondence dated March 7, 1990, in which you requested reconsideration of HQ Ruling 086034 (January 24, 1990). Our ruling follows.

FACTS:

HQ Ruling 086034 (January 24, 1990) held that certain plastic ear tags printed or engraved with identifying information are classified as other printed matter in subheading 4911.99.80. HQ Ruling 086034 also held that certain steel ear tags printed or engraved with identifying information are classified as metal "[s]ign plates, name plates...and similar plates" in subheading 8310.00.00. In the request for reconsideration you provide additional information that certain plastic and metal tags are color coded and are not printed or engraved with any letters, numbers or other identifying symbols. The colors of the tags serve as the identification feature.

You also state that certain "...tags are being (entered into the USA) 'duty free': Item 820.90.60. A conflict appears to exist as to what is actually being practiced and your ruling [HQ 086034] as explained above."

Finally, you express concern that the duty rates for certain goods imported into Canada from the United States are
considerably higher than the rates for comparable goods imported into the United States from Canada.

ISSUES:

1) Are plastic livestock identification tags which are color coded but not printed or engraved with identifying information classified as other articles of plastic in Heading 3926 or as other printed matter in Heading 4911?

2) Are metal livestock identification tags which are color coded but not printed or engraved with identifying information classified as "[s]ign plates, name plates...and similar plates" in Heading 8310 or as other articles of steel in Heading 7326?

LAW AND ANALYSIS:

The plastic identification tags which are not printed or engraved with identifying information cannot fall in Heading 4911 because they are not printed matter. The articles are not specifically described by a particular heading and are classifiable as other articles of plastic in 3926.90.90, HTSUSA. Subheading 3926.90.90 articles imported from Canada are currently subject to a 4.2% duty rate if they meet the requirements of the United States-Canada Free Trade Agreement (FTA). Further, subheading 3926.90.90 articles may qualify for duty free treatment if the requirements of 9817.00.50, HTSUSA are satisfied.

The steel tags which are color coded but are not printed or engraved with identifying information are not classified in Heading 8310. The Explanatory Notes to Heading 8310, p. 1126 provide that Heading 8310 covers articles which bear "...words, letters, numbers or designs giving all the essential information required for a sign-plate, name-plate...or other similar plate." The color coded articles under consideration bear no such information and the color coding feature is not similar to the markings described in the Explanatory Notes to Heading 8310. The articles are not specifically described in a particular heading and are classifiable as other articles of steel in 7326.90.90, HTSUSA. Subheading 7326.90.90 articles imported from Canada are currently subject to a 4.5% duty rate if they meet the requirements of the FTA. Heading 7326 articles are excluded from the duty free treatment of subheading 9817.00.50 by Section XXII, Subchapter XVII Note 2(ij).

Color coded livestock identification tags which are printed or engraved with any identifying information remain classified in their respective headings pursuant to HQ Ruling 086034.

The sanitized copy of another importer's invoice you provided does not indicate that ear tags are being entered under
tariff classifications which conflict with those ruled on in HQ 086034. The invoice does have a tariff number stated thereon which differs from the tariff numbers ruled on in HQ 086034; however, tariff numbers recorded on commercial invoices are usually provided by importers or their brokers and are not necessarily the tariff numbers under which the goods are liquidated by the Customs Service. Liquidation is the final determination of duty by Customs. Further, the invoice provides that the tariff number stated thereon is a "TSUS" number; the TSUS (Tariff Schedule of the United States) was replaced by the HTSUS (Harmonized Tariff Schedules of the United States) effective January 1, 1989. Finally, it is the policy of the Customs Service to classify merchandise consistently. Should you provide more information, including the identities of ports where similar merchandise is being imported contrary to the classifications ruled on in HQ Ruling 086034, Customs can investigate and advise the appropriate officials as to the correct classification.

In your March 7, 1990 correspondence you also express concern that the duty rates for certain goods imported into Canada are considerably higher than the rates for comparable goods imported into the United States. A matter such as this would most properly be addressed by the United States Trade Representative (USTR). You may wish to contact the Office of the USTR at the following address: 600 17TH Street, N.W., Washington, D.C. 20506; telephone number: (202) 395-3204.

HOLDING:

HQ Ruling 086034 (January 24, 1990) is modified to provide that the plastic and steel ear tags which are color coded but not printed or engraved with identifying information are classified as other articles of plastic in 3926.90.90, HTSUSA and other articles of steel in 7326.90.90, HTSUSA respectively. The plastic and steel tags which are printed or engraved with identifying information remain classified in their respective headings pursuant to HQ Ruling 086034 (January 24, 1990).

Sincerely,


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