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HQ 965026





May 15, 2001

CLA-2 RR:CR:GC 965026 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8203.20.60

Mr. Brent Reider
International Trade Group, Inc.
Postal Drawer 21877
Columbus, OH 43221-0877

RE: Modification of NY G87396; Animal ear tag applicator

Dear Mr. Reider:

This letter is with respect to NY G87396 dated March 28, 2001, issued to you on behalf of TOMCO Engineering, Ltd., by the U.S. Customs Service National Commodity Specialist Division, New York, concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of an animal ear tag applicator. That ruling also set forth information concerning the country of origin marking of these articles.

FACTS:

The good at issue is an ear tag applicator (part no. 312-735), which includes an applicator pin (part no. 312-738). The applicator pin is imported with the ear tag applicator. It was described as follows in NY G87396:

The ear tag applicator is a device for attaching identification tags to the ears of cattle. It is made of fiberglass, with aluminum parts and a stainless steel working edge. The applicator pin that is made of stainless steel is part of the ear tag applicator. They will be imported together.

In NY G87396, Customs determined that the good was classified in subheading 8205.59.55, HTSUS, as: “Handtools ... not elsewhere specified or included ... : Other handtools ... and parts thereof: Other: ... Other: ... Other: Of iron or steel: ... Other.” We have reviewed that classification and have determined that it is incorrect. This ruling sets forth the correct classification.

ISSUE:

What is the tariff classification of the ear tag applicator?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8203 Files, rasps, pliers ... perforating punches and similar handtools, and base metal parts thereof:

8203.20 Pliers ..., pincers, tweezers and similar tools, and parts thereof:

Other:

8203.20.60 Other (except parts)

8205 Handtools ... not elsewhere specified or included ... base metal parts thereof:

Other handtools ... and parts thereof:

8205.59 Other:

Other:

Other:

Of iron or steel:

8205.59.55 Other.

EN 82.03 provides in pertinent part as follows: “This heading covers the following hand tools: ... (B) ... (1) Pliers (e.g., ... sheep–ear and other animal marking pliers ...).”

The introductory paragraph of EN 82.05 provides: “This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature ... together with certain other tools or appliances specifically mentioned in the title.”

We find that the ear tag applicator is described in heading 8203, HTSUS, as pliers, perforating punches and similar handtools. Support for this conclusion is found in EN 82.03, excerpted above, in that the ear tag applicator is a device for animal marking.

Because the ear tag applicator is described in heading 8203, HTSUS, it is not classified in heading 8205, HTSUS. See the language of heading 8205 and EN 82.05, excerpted above.

At GRI 1, we find that the animal ear tag applicator, which includes the applicator pin, is classified in subheading 8203.20.60, HTSUS, as: ”Files, rasps, pliers ... perforating punches and similar handtools, and base metal parts thereof: Pliers ..., pincers, tweezers and similar tools, and parts thereof: Other: Other (except parts).”

HOLDING:

At GRI 1, the animal ear tag applicator, which includes the applicator pin, is classified in subheading 8203.20.60, HTSUS, as: ”Files, rasps, pliers ... perforating punches and similar handtools, and base metal parts thereof: Pliers ..., pincers, tweezers and similar tools, and parts thereof: Other: Other (except parts).”

EFFECT on OTHER RULINGS:

NY G87936 is modified with respect to the classification of the ear tag applicator. Information set forth in NY G87936 with regard to country of origin marking is unaffected by this ruling.

Sincerely,

John Durant, Director
Commercial Rulings Division


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