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

NY L87636 October 4, 2005 CLA-2-82:RR:NC:N1:118 L87636 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Dr. Peter Williams PDTT Techni Tab, Inc. P.O. Box 1197 Newburyport, MA 01950 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a pill splitter from Canada; Article 509 Dear Dr. Williams: In your letter, dated September 9, 2005, you requested a ruling on the status of a pill splitter from Canada under the NAFTA. In NYRL L86993, dated September 7, 2005, Customs ruled on a pill splitter comprised of 3 pieces of plastic: a cylindrical plastic top (incorporating a metal blade), a cylindrical plastic base, and a plastic tablet support. The plastic base has an upper surface and the tablet support snaps onto this upper surface. The tablet support holds the pill in proper cutting position. When the cylindrical top (housing the blade) is depressed, the pill is split. In your correspondence you are now requesting a NAFTA determination. You indicate that the pill splitter will be manufactured in Canada entirely from Canadian materials: the plastic components will be molded in Canada from Canadian plastic beads and the razor blade will also be of Canadian origin. All components will be joined in Canada and then exported to the United States. The applicable tariff provision for the pill splitter will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The general rate of duty will be 1.4¢ each, plus 3.2% ad valorem. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 USC 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or (iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because-- (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUSA General Note 12(b)(iii). The goods will therefore 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 CFR 181). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division