The tariff classification and status under the North American Free Trade Agreement (NAFTA) of furniture coasters from Canada; Article 509

NY 800889 August 26, 1994 CLA-2-39:S:N:N6:221 800889 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Dave Walser Arthur J. Humphreys Div. Border Brokerage Co., Inc. P.O. Box 249 Sumas, Washington 98295 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of furniture coasters from Canada; Article 509 Dear Mr. Walser: In your letter dated July 29, 1994, on behalf of Goodmark Products Ltd., you requested a ruling on the classification and status of furniture coasters from Canada under the NAFTA. The coasters are composed of molded plastics, and are placed under furniture to protect floors and carpet. The applicable tariff provision for the coasters will be 3926.90.9590, HTSUSA, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. Each of the non-originating materials used to make the coasters has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/39.10. The coasters 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 coasters. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a 2.1 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). 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