CATEGORY: Classification s350

HQ 086034

January 24, 1990

CLA-2 CO:R:C:G 086034 CMS

CATEGORY: Classification

TARIFF NO.: 8310.00.00; 4911.99.80; 9817.00.50

Mr. J. R. Haas Hasco Tag Company 2ND & Kenton Streets P.O. Box 130 Dayton, KY 41074-0130

RE: Plastic And Metal Livestock Ear Tags

Dear Mr Haas,

You requested a ruling on the classification of plastic and metal livestock ear tags. The Regional Commissioner of Customs, New York Region referred the matter to Customs Headquarters for a ruling under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). Our Ruling follows.

FACTS:

The merchandise consists of low carbon steel and polyurethane livestock ear tags.

The steel tags consist of steel strips approximately 4" long and 1/2" wide. The strips have been bent into the shape of a triangle. One end of each strip has been cut to a point; a small rectangular section has been punched from, but left attached to the other end of the strip. The pointed end, after being passed through an animal's ear, is fastened to the other end of the strip by being looped around the punched rectangular section. The tags are engraved with numbers and letters to provide information regarding a particular animal.

The plastic tags consist of a printed section and a fastening section. The printed section is approximately 3" long and 2" wide. The fastening section is comprised of a strip approximately 1" long and 1/2" wide which extends from one side of the printed section; the fastening strip has been punched and molded so that a plastic stud can be secured to it after being passed through an animal's ear. Once the stud has been secured to the strip it cannot be removed without damaging the tag, -2- resulting in the tag being "tamperproof". Words and letters are imprinted on the 3" x 2" section to provide information regarding a particular animal. ISSUES:

1. Are the steel tags classified in 8310.00.00, HTSUSA as sign plates, name plates, address plates and similar plates, or in 7326.90.90, HTSUSA as other articles of steel?

2. Are the plastic tags classified in 3926.90.90, HTSUSA as other articles of plastic, or in 4911.99.80 as other printed matter?

3. Are the steel or plastic articles subject to duty free treatment under 9817.00.50, HTSUSA as agricultural implements?

LAW AND ANALYSIS:

9817.00.50, HTSUSA is a special classification provision which accords duty-free treatment to machinery, equipment and implements to be used for agricultural or horticultural purposes. Chapter XXII, Subchapter XVII Note 2 precludes duty-free treatment for agricultural implements which are also classifiable in certain headings and subheadings other than those of Chapter 98. To determine whether the tags are excluded from Heading 9817, other headings and subheadings where they are classifiable must be identified.

Steel Tags

Heading 8310 describes "[s]ign plates, name plates, address plates and similar plates...of base metal...". The Explanatory Notes to Heading 8310, p. 1126, indicate that Heading 8310 articles must bear all lettering, numbering and other information which is essential to their taking on the character of sign plates, name plates, etc.; plates and tags which have printing which is merely incidental to the essential information added after import are excluded from Heading 8310.

The steel tags under consideration are engraved with numbers and letters on one side to identify a particular animal, and with the name or symbol for a farm or other entity on the other side. The tags contain all the information which is essential to their functioning as livestock identification tags.

The Explanatory Notes to Heading 8310, p. 1126 further indicate that articles classified in 8310, HTSUSA include:

Address-plates for houses, doors, letter-boxes, vehicles, dog-collars, etc.; horticultural labels; tags for latch keys, tags and tokens for cloakrooms.

The steel tags are ejusdem generis with the other articles classified in Heading 8310 (especially plates for dog collars). There is no heading which describes the tags more specifically than Heading 8310. The steel tags are described by Heading 8310, and are classified as sign plates, name plates, address plates and similar plates of base metal in 8310.00.00, HTSUSA.

Section XXII, Subchapter XVII Note 2(s) excludes articles classifiable in Chapter 83 from the duty free treatment of 9817.00.50, HTSUSA. Steel tags classified in 8310.00.00, HTSUSA which "originate in the territory of Canada" according to the United States-Canada Free Trade Agreement Implementation Act of 1988, are subject to a 3% ad valorem duty rate if entered in 1990 (which duty rate will decrease in stages in future years according to the aforementioned Act).

Plastic Tags

Livestock ear tags are not specifically described in any of the headings which provide for articles of plastic. Heading 3926 provides for "other articles of plastic". However, Section VII Note 2 provides that except for goods of Headings 3918 and 3919, articles of plastic which are printed with characters which are not merely incidental to the primary use of the goods are classified in Chapter 49 as printed matter.

The general Explanatory Notes to Chapter 49, p. 691, indicate that with few exceptions, Chapter 49 covers all printed matter of which the essential nature and use is determined by its being printed with characters and other representations. The general Explanatory Notes to Chapter 49, p. 692, indicate that Chapter 49 articles can be made of materials other than paper.

To function as a livestock identification tag, an article must (1) be designed to be securely attached to an animal and (2) be marked with numbers, letters or other characters so that it will identify a particular animal. Without the printing, a tag does not function as an identification tag. The printing is an essential feature which is more than merely incidental to the physical attachment feature of the ear tag.

The tags are not specifically described in any of the headings of Chapter 49, and are classifiable as other printed -4- matter in 4911.99.80, HTSUSA. Plastic livestock identification tags are not excluded from the agricultural implements accorded duty free treatment under 9817.00.50, HTSUSA, and can thus be imported from Canada duty-free.

HOLDING:

The metal livestock ear tags are classified in 8310.00.00, HTSUSA. The metal tags imported from Canada, providing they satisfy the country of origin requirements of the United States- Canada Free Trade Agreement Implementation Act of 1988, are dutiable at 3% ad valorem if entered in 1990. The plastic tags are classified in 4911.99.80, HTSUSA, and can be imported from Canada duty-free under the special classification provision of 9817.00.50, HTSUSA.

Sincerely,

John Durant, Director Commercial Rulings Division