895058 89 Ruling Active

The tariff classification and status under the North American Free Trade Agreement (NAFTA) of automobile roof top signs from Canada.

Issued March 16, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The tariff classification and status under the North American Free Trade Agreement (NAFTA) of automobile roof top signs from Canada.

Full text

NY 895058 March 16, 1994 CLA-2-39:S:N:N6:221 895058 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Greg Gajdacs Tempest Enterprises 17 Ninth Street Etobicoke, Ontario, Canada, M8V 3E2 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of automobile roof top signs from Canada. Dear Mr. Gajdacs: In your letter dated February 10, 1994, you requested a ruling on the status of automobile roof top signs from Canada under the NAFTA. The automobile roof top signs are composed primarily of plastics. The sign measures 30" in length, 10" in height and 12" in width. The sign is designed to be secured to a car roof top by means of metal clips and nylon straps. The sign, which will not be printed at the time of importation, will identify the car as a driving school car. According to your letter, the sign is of 100 percent Canadian content. The applicable tariff provision for the roof top sign will be 3926.90.9590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The roof top sign, 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 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

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