The tariff classification of stalls and feeders from China

N336987 December 27, 2023 CLA-2-73:OT:RR:NC:N5:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02; 7616.99.5190; 9903.88.03 Sean K. Scarbrough Taggart International, Ltd. 455 S. Sam Barr Drive Kearney, MO 64060 RE:      The tariff classification of stalls and feeders from China Dear Mr. Scarbrough: In your letter dated December 8, 2023, you requested a tariff classification ruling on behalf of your client, Anais Butler, DBA Tharros Farms. The products under consideration are horse stall components and swivel feeders. HS1 Stall Front and HS2 Stall Side are made of 50 mm thick, galvanized steel frames with sections of wooden bamboo infill. Each stall measures 12 feet long and 7.5 feet tall. The stall front and stall side form complete horse stalls for use in horse barns. The HS3 Stall Swivel Feeders, are described as “…aluminum attachments, 20 cm deep and 26 cm wide that attach to the front of the HS1 Stall Fronts. The horse barn operator fills the horse feeders with feed as appropriate and unlocks the latch to allow the HS3 Stall Swivel Feeder to rotate into the stall with the horse so the horse can eat. When the feeder is empty, the horse barn operator can rotate the feeder back outside the stall and lock it in place.” The applicable subheading for the HS1 Stall Front and HS2 Stall Side will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Structures (excluding prefabricated buildings of heading 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. The applicable subheading for the HS3 Stall Swivel Feeders will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 percent ad valorem. You requested clarification as to whether subheading 9817.00.5000, HTSUS, which provides for “Machinery, equipment, and implements to be used for agricultural or horticultural purposes,” is applicable to the stall front and side. We are unable to comment on this matter at this time, as this involves an issue currently under review at Headquarters. In light of the prohibition set forth in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to comment on 9817.00.5000 applicability. When the issue before Headquarters is completed, you may resubmit your request. We otherwise direct you to review the Customs and Border Protection Informed Compliance Publication on Agricultural Actual Use Provisions at https://www.cbp.gov/document/publications/agricultural-actual-use-provisions. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.99.5190, HTSUS, listed above. 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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Denise Hopkins at denise.hopkins@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division