CLA-2-68:RR:NC:2:226 B86300
Mr. Zalan Hadadean
Royal Abrasives
3110 Devon Drive
Windsor, Ontario N8X 4L4
RE: The tariff classification of abrasive sandpaper discs from Sweden
Dear Mr. Hadadean:
In your letter dated May 22, 1997, you requested a tariff classification ruling and country of origin determination regarding an abrasive article. A representative sample of the item was submitted with your ruling request.
You indicate in your letter that abrasive aluminum oxide grit is placed on a base of paper in Sweden. The grit is attached to the paper by means of a resin glue. All three components (abrasive, glue and paper) are manufactured in Sweden and fabricated into rolls in Sweden.
Your submission indicates that the rolls of sandpaper are purchased in Sweden and shipped to Canada. In Canada a velour cloth is simply placed on the back of the sandpaper with glue. The rolls of sandpaper are then die cut into discs, placed into corrugated boxes, and shipped to the United States.
The applicable subheading for the abrasive sandpaper discs will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape or sewn or otherwise made up. The rate of duty will be 1 percent ad valorem.
Your ruling request poses the question of which country would be regarded as country of origin for the completed sandpaper disc, Canada or Sweden.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country.
You state that the imported sandpaper disc is processed in a NAFTA country, Canada, prior to being imported into the U.S. Since Canada is defined under 19 CFR 134.1(g) as a NAFTA country, we must apply the NAFTA Marking Rules in order to determine whether the imported sandpaper disc is a good of a NAFTA country.
Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.
Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the country of origin of the sandpaper disc is Sweden. Section 102.20 of the regulations describes the tariff classification changes which may or may not change the country of origin of merchandise when processing takes place in more than one country. According to these regulations, the processes applied to the Swedish sandpaper in Canada do not change the country of origin from Sweden to Canada. The country of origin of the finished sandpaper disc remains Sweden, not Canada.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. Part 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 Jacob Bunin at 212-466-5796.
` Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division