HQ 958115: Livestock Marker, Crayon Filled Tube for Marking or Identifying Farm Animals, Heading 9609; Cannula Used With Syringes for Inoculating Farm Animals, 9018; Implements for Agricultural or Horticultural Use, Heading 9817.00.50; Actual Use, 19 CFR 10.131-10.138 Dear Mr. Kenny: Your letter of June 5, 1995, to the Customs port at Providence, has been referred to this office for reply. Your inquiry, on behalf of Cotran Corp., concerns the tariff classification of certain crayon markers and cannulae for syringes, both used with livestock. Samples were submitted. FACTS: The crayon is tubular shaped, 4 3/4 inches long and 1 1/3 inch in diameter. It consists of a retractable, colored waxy material encased in a layered paper sheath, with a protective plastic top. The

us-cbp-cross-rulings-hq-958115HQ 958115: Livestock Marker, Crayon Filled Tube for Marking or Identifying Farm Animals, Heading 9609; Cannula Used With Syringes for Inoculating Farm Animals, 9018; Implements for Agricultural or Horticultural Use, Heading 9817.00.50; Actual Use, 19 CFR 10.131-10.138 Dear Mr. Kenny: Your letter of June 5, 1995, to the Customs port at Providence, has been referred to this office for reply. Your inquiry, on behalf of Cotran Corp., concerns the tariff classification of certain crayon markers and cannulae for syringes, both used with livestock. Samples were submitted. FACTS: The crayon is tubular shaped, 4 3/4 inches long and 1 1/3 inch in diameter. It consists of a retractable, colored waxy material encased in a layered paper sheath, with a protective plastic top. TheGuidance

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 958115
                                
                                      OCTOBER 11, 1995
                                
                    CLA-2 R:C:M  958115 JAS
                                
                    CATEGORY: Classification
                                
        TARIFF NO.:  9018.32.00, 9609.10.00, 9817.00.50
                                
                      Mr. Joseph J. Kenny
                  Liberty International, Inc.
                        470 Main Street
                      Pawtucket, RI 02860
                                
    RE:  Livestock Marker, Crayon Filled Tube for Marking or
      Identifying Farm Animals, Heading 9609; Cannula Used With
     Syringes for Inoculating Farm Animals, 9018; Implements for
       Agricultural or Horticultural Use, Heading 9817.00.50;
                  Actual Use, 19 CFR 10.131-10.138
                                    
                        Dear Mr. Kenny:
                                
     Your letter of June 5, 1995, to the Customs port at
 Providence, has been referred to this office for reply.  Your
    inquiry, on behalf of Cotran Corp., concerns the tariff
   classification of certain crayon markers and cannulae for
  syringes, both used with livestock.  Samples were submitted.
                                
                             FACTS:
                                
     The crayon is tubular shaped, 4 3/4 inches long and 1 1/3
 inch in diameter.  It consists of a retractable, colored waxy
 material encased in a layered paper sheath, with a protective
   plastic top.  The crayon is said to be for use in marking
 livestock for identification, such as inoculation, separation
purposes, etc.  The articles you refer to as cannulae are hollow
needle-like tubes of metal, nearly 1 7/8 inch long in a plastic
protective sheath.  They have a contoured point at one end and a
hollow metal fitting at the other end to permit attachment to a
syringe.  They are said to be for use in inoculating or feeding
                        farm animals.  
            
     Because the importer states he intends to use these articles
    in agricultural pursuits, you contend the provision for
machinery, equipment and implements to be used for agricultural
  or horticultural pursuits, in heading 9817.00.50, Harmonized
  tariff Schedule of the United States (HTSUS) is applicable.
                                                              - 2 -

     The provisions under consideration are as follows:
     
     9018           Instruments and appliances used in medical,
                    surgical, dental or veterinary sciences,
                    including scintigraphic apparatus, other
                    electro-medical apparatus and sight-testing
                    instruments; parts and accessories thereof:
     
                        Syringes, needles, catheters, cannulae
                        and the like;

     9018.32.00               Tubular metal needles and needles
                              for sutures and parts and
                              accessories thereof...5.1 percent  

               *              *              *              *

     9609           Pencils (other than those pencils of heading  
                    9608), crayons, pencil leads, pastels,
                    drawing charcoals, writing or drawing chalks
                    and tailors' chalks:     

     9609.10.00               Pencils and crayons with leads 
                              encased in a rigid sheath
                              ...14 cents/gross + 14.3 percent   

               *              *              *              *   

     9817.00.50     Machinery, equipment and implements to be
                    used for agricultural or horticultural
                    purposes...Free
     
ISSUE:

     Whether the livestock marker and cannulae are agricultural
or horticultural implements for tariff purposes.

LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.  

     As indicated, heading 9609 provides, among other things, for 
crayons, eo nomine by name.  The livestock markers, as described,
are within the common meaning of the term crayon for purposes of
heading 9609.  Instruments and appliances of heading 9018 need
not necessarily be used in professional practice; rather, it is                                - 3 -

the nature of the instrument or appliance that determines whether
it is encompassed by heading 9018.  In this case, the style of
the point, relatively large diameter of the lumen, and other
physical characteristics of the article referred to as a cannula,
together with statements of intended use, lead us to conclude it
is principally used in veterinary science.  However, we disagree
that it is a cannula.  The term cannula denotes a tube used for
drainage or for withdrawing bodily fluids, often fitted with a
trocar or sharp pointed instrument to pierce the body cavity. 
The trocar is then withdrawn leaving the hollow cannula to
perform its intended function.  As described, the article in
question does not function in this manner. However, needles are
among the instruments and appliances provided for in heading
9018.  Slender hollow instruments for introducing material into
or withdrawing material from the body parenterally are among
articles that are needles for tariff purposes.  The articles you
refer to as cannula are needles of heading 9018.

     Heading 9817.00.50, HTSUS, accords free entry to machinery,
equipment and implements to be used for agricultural or
horticultural purposes.  This is a provision governed by actual
use.  Notwithstanding the existence of a competing provision or
provisions in the HTSUS, the livestock markers and needles are
eligible for classification in heading 9817.00.50 if the
conditions and requirements thereof and any applicable
regulations are met.  Initially, articles of headings 9018 and
9609 are not excluded from heading 9817.00.50 by the U.S. Notes
to Chapter 98, Subchapter XVII, HTSUS.  Secondly, the marking of
farm animals to identify them for purposes of special feeding,
medical treatment, slaughter, etc. and utilizing needles to
provide nutrition or medicines sufficiently relate to the care
and maintenance of livestock as to qualify as legitimate
agricultural pursuits.  Finally, entries under heading 9817.00.50
must conform to applicable Customs Regulations where the rate of
duty depends on actual use. 

HOLDING:

     Under the authority of GRI 1, the livestock markers are
provided for in heading 9609.  They are classifiable in
subheading 9609.10.00, HTSUS.  Under the authority of GRI 1, the
needles are provided for in heading 9018.  They are classifiable
in subheading 9018.32.00, HTSUS.
                              - 4 -

     The livestock markers and needles are eligible for free
entry under the provisions of heading 9817.00.50, upon compliance
with sections 10.131 through and including 10.139, Customs
Regulations.

                              
                              Sincerely,


                              John Durant, Director
                              Tariff Classification
                              Appeals Division



Poursuivez vos recherches dans ChatGPT ou Claude

Connectez Omnilex pour rechercher dans le corpus juridique depuis votre assistant IA.