CLA-2-74:RR:NC:1 115 A89474
Mr. P.L. Silveston
Gargoyles & Windcocks
4-417 Keatsway
Waterloo, Ontario
N2L 5H7, Canada
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of gargoyles from
Canada.
Dear Mr. Silveston:
In your letter dated October 3, 1996, you requested a ruling
on the status of gargoyles from Canada under the NAFTA.
The subject items are described as artware gutter
gargoyles/downspout end pieces. They will be made either of
copper or ceramics. The copper gargoyle is handmade from copper
sheet imported from the U.S. It is made by cutting the sheet,
rolling to cylindrical form and then finishing by soldering on
parts. Dimensions are approximately 10 to 14 inches long,
depending upon the model. It will be fitted to a downspout. The
ceramic gargoyles are molded, trimmed, fired, and brushed. Both
clay and glaze used in its production are imported from the U.S.
Dimensions are 15 inches long x 7 inches high x 4 inches wide.
It weighs approximately 1 pound, somewhat more than the weight of
the copper gargoyles. The gargoyles are functional in their
water directional capabilitity and decorative as well. Both
production lines are made wholly in Canada.
The applicable tariff provision for the copper gargoyles
will be 7419.99.5050, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other articles of
copper: other. The general rate of duty will be 3% ad valorem.
The applicable tariff provision for the ceramic gargoyles
will be 6906.00.0000, HTSUSA, which provides for ceramic pipes,
conduits, guttering and pipe fittings. The general rate of duty
will be 2.9% ad valorem.
The copper gargoyles, being wholly obtained or produced
entirely in the territory of Canada, will meet the requirements
of HTSUSA General Note 12(b)(i), and will therefore be entitled
to a 1% rate of duty under the NAFTA upon compliance with all
applicable laws, regulations, and agreements. The ceramic
gargoyles meet these same conditions and will be entitled to a
free rate of duty under NAFTA.
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. If you
have any questions regarding the ruling, contact National Import
Specialist Melvyn Birnbaum at 212-466-5487.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division