HQ 084358: Needle Vaccinators

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084358


                                        August 4, 1989


            CLA-2:CO:R:C:G   084358 JAS

            CATEGORY:  Classification

            TARIFF NO.: 7326.90.9090

            Mr. Stephen McKeever
            Davies, Turner & Co.
            Customs Brokers
            113 Chestnut Street
            Philadelphia, Pa. 19106-3092

            RE: Needle Vaccinators

            Dear Mr. McKeever:

                 In a letter to the Area Director of Customs, New York
            Seaport, dated April 5, 1989, on behalf of your client, Air-
            Tite Products Co. Inc., Vineland, N.J., you inquire as to the
            tariff classification of needle vaccinators from Japan.  A
            sample was submitted.  Our ruling follows.

            FACTS:

                 The Air-Tite letter to you, which initiated this request,
            mentioned needle vaccinators and also vaccinator pins.
            However, because your letter concerns only needle vaccinators,
            as represented by the sample, this decision will not address
            vaccinator pins.

                 The sample article consists of two needles, each
            approximately 3/4 inch long, embedded in a 2 3/4 inch long
            plastic handle.  The needles are not tubular but have a 1/2
            inch long groove for retaining liquid vaccine.  You state these
            articles are supplied to poultry farmers free of charge with
            each package of poultry vaccine.  The farmer uses the needle
            vaccinator to hand-vaccinate chickens by dipping the needles in
            the vaccine then piercing the web of the wing.

                 You state these articles were previously classifiable free
            of duty in item 666.00, Tariff Schedules of the United States
            (TSUS).  This provision covers, among other things,
            agricultural or horticultural implements not specially provided
            for.











                                      - 2 -

            ISSUE:

                 Are needle vaccinators classifiable duty-free as
            agricultural or horticultural implements, or under other
            applicable tariff provisions?

            LAW AND ANALYSIS:

                 Agricultural machines, machinery and equipment, and their
            parts, are classifiable under various duty-free provisions in
            Chapter 84, Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).  There is no equivalent provision in
            Chapter 84 for articles previously classified in item 666.00,
            TSUS.

                 General Rule of Interpretation (GRI) 1, HTSUSA, states
            that for legal purposes classification shall be determined
            according to the terms of the headings and any relative section
            or chapter notes.  Consideration was given to the provision for
            other syringes, needles, catheters, cannulae and the like,
            which are instruments and appliances used in medical, surgical,
            dental or veterinary sciences, their parts and accessories, in
            subheading 9018.39.0050, HTSUSA.  However, merchandise
            classified in this provision must belong to a class or kind of
            instruments and appliances principally used in professional
            practice by doctors, dentists and surgeons, including
            veterinary surgeons.  Noting the stated use of the needle
            vaccinators, and the absence of evidence of principal use as
            required for classification in subheading 9018.39.0050, we
            conclude that this provision is inapplicable.

                 In accordance with GRI 3(a), HTSUSA, goods that are, prima
            facie, classifiable under two or more headings each of which
            refer to part only of the materials or substances contained in
            mixed or composite goods are to be regarded as being equally
            specific in relation to those goods.  Other articles of
            plastics and articles of other materials of headings 3901 to
            3914 are provided for in heading 3926, while other articles of
            iron or steel are provided for in heading 7326.

                 GRI 3(b) provides in part that composite goods made up of
            different components which cannot be classified by reference to
            3(a), shall be classified as if consisting of the component
            which gives them their essential character.  The factor which
            determines essential character will vary with the goods.  The
            nature of the component and its role in relation to the use of
            the goods are often factors to be considered.  In this case,
            the plastic portion of the needle vaccinator is the handle
            which provides the means for using the article.  However, the













                                         - 3 -

            steel needle portion of the vaccinator contains grooved
            reservoirs which retain vaccine which the needle then
            introduces into the bird.  It is the needle component which
            does the actual vaccinating.  We conclude that the needle
            component of the article in question imparts its essential
            character.  The needle vaccinator is therefore provided for in
            heading 7326.

                 Subheading 9817.00.5000, HTSUSA, provides for the duty-
            free entry of machinery, equipment and implements to be used
            for agricultural or horticultural purposes.  This is an actual
            use provision.  Notwithstanding the existence of a competing
            provision or provisions in the HTSUSA, articles are eligible
            for classification in subheading 9817.00.5000 if the conditions
            and requirements thereof and any applicable regulations are
            met.  The needle vaccinator is an implement to be used for a
            recognized agricultural or horticultural purpose.  In this
            case, however, the needle vaccinator is not eligible for
            classification in subheading 9817.00.5000, HTSUSA, because with
            certain stated exceptions articles provided for in Chapter 73
            are excluded from classification in this subheading.  See
            Subchapter XVII, U.S. Note 2(ij), HTSUSA.

            HOLDING:

                 The needle vaccinator is classifiable under the provision
            for other articles of iron or steel, in subheading
            7326.90.9090, HTSUSA.  The rate of duty is 5.7 percent ad
            valorem.  It is not eligible for duty-free entry in subheading
            9817.00.5000 for the reasons stated.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division