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HQ 950068


November 21, 1991

CLA-2 CO:R:C:M 950068 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8436.80.00

Mr. Keith Reid
Frey Livestock Equipment
R.R. 1-Moorefield, Ontario,
Canada, NOG 2KO

RE: System, animal restraint; Squeeze-Mates

Dear Mr. Reid:

In a letter dated July 29, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of certain mechanical devices called "Squeeze-Mates" produced in Canada. These devices made of steel are used to hold and restrain livestock including domesticated buffalo, elk and deer. Descriptive literature was submitted for examination.

FACTS:

You inform us that the devices are used for animal treatment and management purposes and are solely used on the farm for farm purposes. Further, the devices have no practical application in industrial settings or factories and are not used by veterinarians.

The "Squeeze-Mate" used to control buffalo consists of a series of gates, pens and alleys that are used to crowd the animal toward the squeeze apparatus. The articles are separate and distinct but are equipped with a crowd tub system to make entry into the chute easier. The crowd tub system is designed as a half circle with gates and an alley that enables the animals to move through the chute at a steady pace. The chute is hydraulically controlled, and the crash cage is sturdily built to hold the large, horned animals.

The "Squeeze-Mates" used to control elk and deer are composed of the squeeze mechanism and a crash cage housing. The deer chute is made from square tubing and has a slide door at the back, a wing door in front, and a side panel that opens up when the farmer is working on the animal. The bottom of the chute drops out and the angled sides are covered with stainless
steel to prevent the animals from climbing out. The two sides of the chute squeeze together either manually or hydraulically as they limit the movement of the animal.

The "Squeeze-Mate" is a machine that is basically designed for a one man operation. Other features include a control of the squeeze mechanism that is maintained by double action hydraulic controls, the livestock can turn around inside the device in its open position (animal enters in one way, out the same way, if required), velveting can be accomplished without immobilizing the animal with drugs, and it is easily adapted to fit any livestock handling facility.

ISSUE:

What is the proper tariff Classification of the "Squeeze-

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Note 5 to Section XVI, HTSUSA, which is relevant here states that "[f]or the purposes of these notes, the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85."

Based on the information you have provided, it is our opinion the "Squeeze-Mates" are on-farm machinery. The pens, gates, alley and squeeze chutes, when imported together, constitute integral components of the machine.

On-farm machinery is described in the following HTSUSA headings:

8432-Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:

8433-Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof:

8434-Milking machines and dairy machinery, and parts thereof:

8435-Presses, crushers and similar machinery, used in the manufacture of wine, cider, fruit juices or similar beverages; parts thereof:

The headings listed above cover specific agricultural, horticultural and forestry machinery, but do not describe the "Squeeze-Mates" in issue.

Heading 8436, HTSUSA, provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment, poultry incubators and brooders, parts thereof:

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUSA, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 FR 35128 (August 23, 1989). The EN to heading 84.36 at page 1217 provides that "[t]he heading covers machinery, not falling in headings 84.32 to 84.35, which is of the type used on farms. . . . However, it excludes machines clearly of a kind designed for industrial use."

The "Squeeze-Mates" are not designed for industrial use. As noted previously, they are machinery used on farms for livestock maintenance. Thus, they qualify for free entry under subheading 8436, HTSUSA, as other agricultural machinery.

HOLDING:

The "Squeeze-Mates" are entitled to duty free entry under subheading 8436.80.0090, HTSUSA, as other agricultural machinery, other, other.

Sincerely,

John Durant, Director
Commercial Rulings Division

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