The tariff classification and status under the North American Free Trade Agreement (NAFTA) of ceramic toilet tanks and bowls from Mexico, Article 509

N005946 March 9, 2007 CLA-2-69:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6910.10.00; 6910.90.00 Mr. Roland Schrull Middleton & Schrull 50 Mall Road Suite 205 Burlington, MA 01803-4508 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of ceramic toilet tanks and bowls from Mexico, Article 509 Dear Mr. Schrull: In your letter dated January 23, 2007, you requested a tariff classification ruling, on behalf of WDI International, regarding ceramic toilet tanks and bowls from Mexico. You also inquired regarding the status of this merchandise under the North American Free Trade Agreement (NAFTA). Pieces of the toilet tank and bowl were submitted with your ruling request as samples. These pieces were sent to our Customs and Border Protection laboratory for analysis. Our laboratory has now completed its analysis of the pieces. The laboratory determined that a twelve-inch by twelve-inch piece from the tank was porcelain and that two smaller pieces from the bowl were porcelain. However, the results of the lab analysis of two smaller pieces from the tank were inconclusive. Each of these smaller pieces of the tank was not consistently porcelain throughout. This could indicate inconsistency in the production of these items. You indicated that the toilet tank and toilet bowl are produced in Mexico. Your letter stated that the tank and bowl may be imported either together or separately. You stated that a valve system made in China is incorporated into the toilet tank produced in Mexico.       The applicable subheading for the porcelain toilet tank and porcelain toilet bowl (whether imported together or separately) will be 6910.10.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: of porcelain or china. The general rate of duty will be 5.8 percent ad valorem. (However, any non-porcelain tanks that are imported separately from the porcelain bowl would be classified in subheading 6910.90.00, HTSUS, which provides for ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: other. The general rate of duty for non-porcelain tanks will be 5.7 percent ad valorem.) General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the North American Free Trade Agreement (NAFTA). General Note 12(b), HTSUS, (19 U.S.C. § 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’ if…they have been transformed in the territory of Canada, Mexico and/or the United States so that…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.” Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b). The non-originating materials used to manufacture the complete ceramic toilet bowl and tank undergo the necessary tariff shift under HTSUS General Note 12 (t). The goods will therefore qualify for NAFTA treatment upon compliance with all applicable laws, regulations, and agreements. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division