Mr. Mike Daly
Livingston International Trade Services Inc.
100 Walnut Street
Champlain, NY 12919
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of paint rollers from Canada; Article 509
Dear Mr. Daly:
This letter replaces NY I80287, issued to you on April 8, 2002, which contained a clerical error. That clerical error has been corrected in the text below.
In your letter dated March 27, 2002, on behalf of Nour Handcrafted Painting Tools, you requested a tariff classification ruling.
The merchandise to be imported consists of paint rollers, product reference Z9T05, Z9T10, Z9T15, Z9T20, and Z9T25. Each of these models represents a basic nine-inch long paint roller head with the difference between models being the length of the nap on the surface of the roller head. The roller fabric will be imported into Canada from the U.S. where it will be affixed to a PVC roller core which is also manufactured in the U.S. The fabric is bonded to the core by means of a gluing process. A complete bill of materials for each paint roller model outlining the components, their origin and cost relative to the product has been submitted with your request.
The applicable subheading for the paint rollers will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Paint rollers. The general rate of duty will be 7.5% ad valorem.
The paint rollers, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
You have also inquired as to the country of origin and marking requirements for the paint rollers.
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 134.45(a)(2) of the regulations, provides that "a good of a NAFTA country may be marked with the name of the country of origin in English, French or Spanish. Section 134.1(g) of the regulations, defines a “good of a NAFTA country” as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.
In this case, you state that U.S. component(s) are exported to a NAFTA country where they are assembled prior to being re-imported into the U.S.
The rules for determining when, for marking purposes, the country of origin of an imported good is one of the parties to “NAFTA” are set forth in Part 102, Customs Regulations.
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 imported paint roller is a good of Canada for marking purposes. Accordingly, the marking “Made in Canada” would be acceptable.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Lawrence Mushinske at 646-733-3036.
Robert B. Swierupski