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

NY A85358 July 19, 1996 CLA-2-66:RR:NC:WA:353 A85358 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Mr. Dave Walser Arthur J. Humphreys Div. Borders Brokerage Co. P.O. Box 249 Sumas, Washington 98295 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of garden umbrellas from Canada; Article 509 Dear Mr. Walser: In your letter dated June 25, 1996, received in our office on June 28, 1996, you requested a ruling on behalf of your client Sunrise Woodworks Canada Corp, on the status of a garden umbrella from Canada under the NAFTA. From information supplied you state that Sunrise Woodworks will assemble, partially manufacture and distribute garden umbrellas for the North American market. The umbrella cover is stated to be completely manufactured from United States made a acrylic/olefin outdoor fabric. The fabric for the umbrella cover, after importation into Canada is layed out, cut, sewn with the application of the binding and attaching the fastening clips. All umbrella frame components are stated to be shipped from Italy to Canada in unassembled condition where they are assembled with some minor manufacturing operations performed on the cranking mechanism. i.e. crimping. Assembly operations include inserting of rivets, mounting of a pulley housing, fitting of wire, aligning, fastening with screws, etc. General Note 12 (t)/66 of the North American Free Trade Agreement provides for: Chapter 66. 1. A change to heading 6601 from any other heading, except from a combination of both: (A) subheading 6603.20; and (B) headings 3920 through 3921, 5007, 5711 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5811, 5901 through 5911 or 6001 through 6002. From the information supplied the only the frame components from Italy are non-originating, the cover being made-up from fabric made in the United States. The applicable tariff provision for the garden umbrella will be 6601.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Umbrellas and sun umbrellas (including walking stick umbrellas, garden umbrellas and similar umbrellas): Garden or similar Umbrellas..... . The general rate of duty will be 7.5 percent ad valorem.. Each of the non-originating materials used to make the garden umbrella has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/66. The garden umbrella will be entitled to a free 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). 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division