CA-2-39:S:N:N6:221 805585
7009.92.5000; 9403.70.4010
Ms. Janice Arthur
Anthony Powell Studio
Box 137
Shabot Lake, Ontario, Canada
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of mirrors, mirror frames,
sconces and tables from Canada; Article 509
Dear Ms. Arthur:
In your letter dated November 25, 1994, received in this
office on December 29, 1994,, you requested a ruling on the
classification and status of mirrors, mirror frames, sconces and
tables from Canada under the NAFTA.
The above articles are composed of reinforced fiberglass
plastics gilded with a gold leaf 23K gold. You have provided a
list of the materials and manufacturing process. You state that
you are unsure of the country of origin of some of the materials,
and that the origin of the gold will vary. The mirror glass and
plastic materials will be from either Canada or the United States.
All phases of manufacture will take place in Canada.
The applicable tariff provision for the mirror frame, when
imported without the glass mirror, will be 3926.90.9890, HTSUSA,
which provides for other articles of plastics, other. The general
rate of duty will be 5.3 percent ad valorem.
The applicable tariff provision for the framed mirror, when
not over 929 square centimeters in reflecting area, will be
7009.92.1000, HTSUSA, which provides for framed glass mirrors not
over 929 square centimeters in reflecting area. The general rate
of duty will be 7.8 percent ad valorem. (The NAFTA rate of duty is
2.3 percent ad valorem.)
The applicable tariff provision for the framed mirror, when
over 929 square centimeters in reflecting area, will be
7009.92.5000, HTSUSA, which provides for framed glass mirrors over
929 square centimeters in reflecting area. The general rate of
duty will be 9.3 percent ad valorem. (The NAFTA rate of duty is 3
percent ad valorem.)
The applicable tariff provision for the sconce, when used in
conjunction with electrical lighting, would be 9405.10.80, HTSUSA,
which provides for lamps and lighting fittings...chandeliers and
other electric ceiling or wall lighting fittings, excluding those
of a kind used for lighting public open spaces or thoroughfares,
other. The general rate of duty will be 3.9 percent ad valorem.
(The NAFTA rate of duty is 1.1 percent ad valorem.)
The applicable tariff provision for the sconce, when part of
a lighting fixture for non-electrical lighting, would be
9405.50.4000, HTSUSA, which provides for lamps and lighting
fittings...non-electrical lamps and lighting fittings, other. The
general rate of duty will be 7.3 percent ad valorem. (The NAFTA
rate of duty is 2.2 percent ad valorem.)
The applicable subheading for the table will be 9403.70.4010,
HTSUSA, which provides for other household furniture and parts
thereof, of reinforced or laminated plastics. The general rate of
duty will be 4.8 percent ad valorem. (The NAFTA rate of duty is
free.)
Each of the non-originating materials used to make the above
products has satisfied the changes in tariff classification
required under the HTSUSA General Note 12(t)/39, 70 and 94. The
framed mirror, table and sconce are eligible for the NAFTA rates of
duty provided in parentheses.
The frame without the mirror, however, will also be subject to
a Regional Value Content (RVC) requirement of 60% under the
Transaction Value Method or 50% under the Net Cost Method as
required under the rule applicable to the frames. Assuming the
frames are eligible for preferential treatment under the NAFTA, the
merchandise will be entitled to a 1.5 percent ad valorem rate of
duty under the NAFTA upon compliance with all applicable laws,
regulations, and agreements.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181). Because of
insufficient information in your ruling request, Customs has not
addressed the Regional Value Content (RVC) of the subject goods.
If you desire a ruling regarding the RVC of your frames and their
eligibility for NAFTA preferential treatment, the information noted
in Section 181.93(b) of the Customs Regulations (19 CFR 181.93(b)),
must be provided to Customs. The information we need includes a
cost breakdown of the goods and labor so that we can determine the
Regional Value Content. State the country of origin for all
materials and components used to make the imported article, and
provide a description of any processing done to materials and
components that do not originate within the United States, Canada
or Mexico. As provided for in Section 181.94 of the Customs
Regulations (19 (CFR 181.94), you may submit this additional
information within 30 days of the date of this notice. Please
refer to our file number and address any supplemental letter to
Director, Commercial Rulings Division, Headquarters, U.S. Customs
Service, 1301 Constitution Ave. N.W., Washington D.C. 20229.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
This ruling letter is binding only as to the party to whom it
is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport