The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a Fisherman's Caddy kit from Canada. Article 509

NY B80767 January 13, 1997 CLA-2-95:RR:NC:SP:224 B80767 CATEGORY: Classification TARIFF NO.: 9507.90.8000; 9801.00.10 Thomas Penksa PBB Group 434 Delaware Ave Buffalo NY 14202 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a Fisherman's Caddy kit from Canada. Article 509 Dear Mr. Penksa: In your letter dated December 27, 1996, you requested a ruling on the status of a Fisherman's Caddy kit on behalf of Fisherman's Caddy, Inc. The merchandise consists of kit composed of a plastic universal hip plate, three plastic adapters to fit all styles of fishing rod grips, a pair of needle nose pliers and a hand towel. The caddy attaches to a fisherman's belt around the hip area and is designed to hold a fishing rod, allowing the fisherman to perform other activities with his hands. The caddy comes with three attachments to hold spinning, fly fishing and pistol grip rods. All of the components of the caddy kit originate in the United States or Canada with the exception of the needle nose plier tool which is manufactured in China. The components composing the Fisherman's Caddy are classified separately. The applicable subheading for the hip plate and the three adapters will be 9507.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle:...other: other, including parts and accessories. The rate of duty will be 9 percent ad valorem. The subheading for the needle nose pliers will be 8203.20.6030, HTS, which provides for pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other. The rate of duty will be 5.2 percent ad valorem. The subheading for the reusable woven cotton sports towel will be 6307.90.9982, HTS, which provides for other made up articles: other: other towels of cotton. The rate of duty is 7 percent ad valorem. Textile category 369. According to documentation submitted with your letter, the hip plate components and the hand towel are manufactured in the United States. These U.S. origin components are eligible for duty-free entry under subheading 9801.00.10, HTS, if they are manufactured in the United States and are exported and returned without having been advanced in value or improved in condition by any means while abroad. Repacking U.S. components abroad with foreign components is not considered "advanced in value or improved in condition...while abroad." Therefore, when the Fisherman's Caddy kit is imported, the hand towel and the hip plate assembly will be entitled to duty-free treatment under subheading 9801.00.10, HTS, assuming compliance with the documentation requirements of 19 CFR 10.1. This merchandise does not qualify for preferential treatment under the NAFTA because the non-originating pliers, when combined with the other components to make up the caddy, do not undergo the change in tariff classification required by General Note 12(t)/95.10, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Tom McKenna at 212-466-5475. Sincerely, Gwenn Klien Kirschner Chief, Special Products Br. National Commodity Specialist Division