CLA-2-90:RR:NC:MM:114 B84482
Mr. Kevin Lucas
209 Front St.
Stratford, On
Canada N5A 4H8
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of wood stereoscope kits from
Canada; Article 509
Dear Mr. Lucas:
In your undated letter you requested a ruling on the status of
reproduction antique stereoscope kits of wood and leather from
Canada under the NAFTA.
The reproduction antique stereoscope kits contain the history
of the stereoscope, assembly instructions, instructions on how to
make 3D photos, sample 3D pictures, one set of lenses, a wooden
slider, a wooden face plate, a wooden picture holder, a leather
hood, seven brass screws, one steel spring, one steel ball, two
paperclips and seven small nails. These components comprise an
unassembled stereoscope which is a type of optical appliance. You
indicate that you make all of the wood and leather parts included
in the kit in Canada. The lenses are purchased from a supplier in
the United States. You state that the rest of the hardware is
Canadian made and purchased in Canada.
The applicable tariff provision for the reproduction antique
stereoscope kits will be 9013.80.6000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for other
optical appliances and instruments, not specified or included
elsewhere in this chapter; other. The general rate of duty will be
6.3 percent ad valorem.
The reproduction antique stereoscope kits will be entitled to
a 0.9 percent ad valorem rate of duty under the NAFTA upon
compliance with all applicable laws, regulations, and agreements,
including HTSUSA General Note 12 (b) (i).
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 Barbara Kiefer at 212-466-5685.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division