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NY C80553




November 6, 1997

CLA-2-39:RR:NC:SP:221 C80553

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Allen G. Lemke
M.E. Dey & Co. Inc.
5007 S. Howell Avenue
Milwaukee, WI 53237-0165

RE: The tariff classification of cow boots from Taiwan.

Dear Mr. Lemke:

In your letter dated October 7, 1997, on behalf of Gardner Equipment Co. Inc., you requested a tariff classification ruling.

The sample is a protective boot, made of plastics, designed to fit onto the hoof of a cow. The boot may be used to protect against potential injury while the animal is being transported, or during other situations where trauma could occur. The boot may also be worn on an infected or injured hoof to maintain a cleaner and drier environment during the healing process and reduce opportunities for reinfection from mud, barn waste and other environmental contaminants. The hoof is inserted into the boot, the boot flap is folded around the leg, and the nylon webbed straps are tightened and buckled. You have submitted two versions of the boot. One is a low-rise boot with a single strap and buckle. The other is a high-rise boot with two straps and buckles. The high rise boot incorporates an irrigation/infusion tube with cap which extends from the bottom of the sole to the top of the boot. The tube allows addition of medicaments and removal of fluid, thus allowing treatment to continue without removal of the boot.

You request classification in subheading 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS) which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. However, the boot is a type of protective footwear, and though it may be used to shield or add additional protection to the dressing on a wound, the boot itself is not a bandage, dressing, or similar product.

The applicable subheading for the cow boot will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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, the cow boots 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 Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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