The tariff classification of an equine exercising machine from Australia

NY I86948 October 18, 2002 CLA-2-84:RR:NC:1:103 I86948 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Silverio Hernandez, Jr. DFW International Services, Inc. 3025 Roy Orr Blvd. Grand Prairie, TX 75050 RE: The tariff classification of an equine exercising machine from Australia Dear Mr. Hernandez: In your letter dated August 30, 2002 on behalf of Mr. Bill Stice you requested a tariff classification ruling. Information submitted with your inquiry describes the Equine Auto Trainer as a machine designed to exercise animals in a safe manner while simultaneously reducing farm labor expenses. The machine resembles a motorized carousel, basically consisting of an inner and outer circular fence with a series of gates arranged periodically between the fences. The circular fences are ten feet in height, are made of steel, and are lined with rubber to protect the animals. The entire machine is powered by an electric motor which is located in the center of the unit. The animals are placed in the spaces between the gates and are exercised as the unit rotates. The Equine Auto Trainer is available in two versions: a smaller version 50 feet in diameter which is capable of exercising 4 animals, and a larger version 90 feet in diameter which can be used with up to ten animals. It will be imported in sections which will then be assembled to form the finished unit. The applicable subheading for the Equine Auto Trainer will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division