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NY 800824




November 3, 1994

CLA-2-68:S:N:N3:226 800824

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.99.0000

Ms. Suky Dhami
Bed-Roc Industries Limited
9188-132B Street
Surrey, B.C. V3V 7L5 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cement backer board from Canada

Dear Ms. Dhami:

In your letter dated July 27, 1994, you requested a ruling on the status of "Super Panel" cement backer board from Canada under the NAFTA.

The sample submitted with your ruling request was sent to our Customs laboratory for analysis. The laboratory confirms that the sample is composed of a stone aggregate sandwiched between layers of portland cement backed by glass fiber mesh.

The applicable tariff provision for the cement backer board will be 6810.99.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The general rate of duty will be 4.9 percent ad valorem.

The cement backer board, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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

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