The tariff classification of a livestock corral panels from China.

N061296 June 3, 2009 CLA-2-73:OT:RR:E:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Patrick O. McDougall SunTouch Solar LLC 1625 W Williams Ave. Fallon, NV 89406 RE: The tariff classification of a livestock corral panels from China. Dear Mr. McDougall: In your letter dated May 18, 2009, you requested a tariff classification ruling. The products to be imported are steel livestock corral panels. Comprised of either galvanized or painted steel tubing, these panels are used to contain farm animals. You suggest that the livestock corral panel would be correctly classified as machinery, equipment and implements to be used for agricultural purposes in the special classification provision 9817.00.5000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. This heading is for complete machinery, equipment and implements. The panel is not a complete implement but is to be assembled with other panels, gates and hardware to form a corral or pen for livestock. The panel alone is merely a part of such a structure. Special classification provision 9817.00.6000 HTSUS provides for parts of articles specifically provided for as machines, equipment and implements for various agricultural and horticultural purposes in headings 8432, 8433, 8434 and 8436. The livestock corral panel is not classifiable in any of these four headings; therefore this cannot be classified under 9817.00.6000. The applicable subheading for the livestock corral panels will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of headings of 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division