Plastic Syringe for Feeding Farm Animals; Agricultural, Horticultural or Forestry Tools, Heading 8205; Section XV, Note 1(h); Implements for Agricultural or Horticultural Use, Heading 9817.00.50; Actual Use, 19 CFR 10.131-10.139; Persons Eligible to Certify Actual Use, HQ 950223

HQ 958114 NOVEMBER 8, 1995 CLA-2 R:C:M 958114 JAS CATEGORY: Classification TARIFF NO.: 9018.31.00, 9817.00.50 Mr. Joseph J. Kenny Liberty International, Inc. 470 Main Street Pawtucket, RI 02860 RE: Plastic Syringe for Feeding Farm Animals; Agricultural, Horticultural or Forestry Tools, Heading 8205; Section XV, Note 1(h); Implements for Agricultural or Horticultural Use, Heading 9817.00.50; Actual Use, 19 CFR 10.131-10.139; Persons Eligible to Certify Actual Use, HQ 950223 Dear Mr. Kenny: Your letter of June 5, 1995, to the Port Director of Customs at Providence, has been referred to this office for reply. Your inquiry, on behalf of Cotran Corp., concerns the tariff classification of a reusable plastic syringe for feeding or inoculating farm animals. A sample was submitted. FACTS: The sample is nearly 6 inches long and consists of a tubular shaped barrel or reservoir fitted with a plunger and metal fittings, but no needle. The clear plastic reservoir is 3 3/8 inches long and 1 5/16 inch in diameter. The syringes are reusable and are said to be for use in inoculating or hand feeding farm animals. You state that previous entries of these syringes may have been liquidated at the port of Boston under a duty-free provision in heading 8205 for agricultural, horticultural or forestry tools. These syringes will be sold to suppliers who, in turn, sell to individual end users. You maintain the provision in subheading 9018.31.00, Harmonized Tariff Schedule of the United States (HTSUS), syringes, with or without needles, is the correct classification. Goods so classified are eligible for free entry in heading 9817.00.50, HTSUS, as machinery, equipment and implements to be used for agricultural or horticultural pursuits.  - 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: 9018.31.00 Syringes, with or without needles; parts and accessories thereof...6.7 percent * * * * 9817.00.50 Machinery, equipment and implements to be used for agricultural or horticultural purposes...Free ISSUE: Whether the reusable nylon syringes are agricultural or horticultural implements for tariff purposes. LAW AND ANALYSIS: Merchandise is classifiable under the 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. Instruments and apparatus of Section XVIII, which includes Chapter 90, are excluded from Section XV, which includes chapter 82. Section XV, Note 1(h), HTSUS. Therefore, if the syringes are provided for in heading 9018, heading 8205 does not apply. In this regard, instruments and appliances of heading 9018 need not necessarily be used in professional practice; rather, it is the nature of the instrument or appliance that determines whether it is encompassed by heading 9018. In this case, the style of the syringe and its relatively large dimensions strongly suggest that it is principally if not solely used as a veterinary instrument or appliance. 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 plastic syringes are eligible for classification in heading 9817.00.50 if the conditiona and - 3 - requirements thereof and any applicable regulations are met. Initially, articles of heading 9018 are not excluded from heading 9817.00.50 by the U.S. Notes to Chapter 98, Subchapter XVII, HTSUS. Secondly, utilizing syringes to provide nutrition or medicines sufficiently relates to the care and maintenance of livestock as to qualify as a legitimate agricultural pursuit. Finally, entries under heading 9817.00.50 must conform to the requirements of sections 10.131-10.139, Customs Regulations (19 CFR 10.131-10.139), where the rate of duty depends on actual use. In this latter regard, the conditions prescribed by the regulations are imposed on the importer since it is he who receives the benefits of the free entry. Thus, neither the importer's customers nor individual end users may relieve the importer of his obligations under the regulations, which include the filing of a declaration of intended use at the time of entry. However, for the stated reasons as to style and dimensions, syringes of this type are per se agricultural. Considering the nature of these articles and their level of distribution, it would not be unreasonable for the concerned import specialist to regard the importer as having sufficient knowledge of actual use as to meet the conditions for free entry prescribed in the regulations. HQ 950223, dated December 4, 1991. HOLDING: Under the authority of GRI 1, reusable plastic syringes are provided for in heading 9018. They are classifiable in subheading 9018.31.00, HTSUS. These articles are eligible for free entry under the provisions of heading 9817.00.50, HTSUS, upon compliance with sections 10.131 through and including 10.139, Customs Regulations. Sincerely, John Durant, Director Tariff Classification Appeals Division cc: Port Director of Customs 10 Causeway St. Boston, MA 02222-1059