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NY 805585




January 24, 1995

CA-2-39:S:N:N6:221 805585

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890; 9405.10.80; 9405.50.4000; 7009.92.1000; 7009.92.5000; 9403.70.4010

Ms. Janice Arthur
Anthony Powell Studio
Box 137
Shabot Lake, Ontario, Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of mirrors, mirror frames, sconces and tables from Canada; Article 509

Dear Ms. Arthur:

In your letter dated November 25, 1994, received in this office on December 29, 1994,, you requested a ruling on the classification and status of mirrors, mirror frames, sconces and tables from Canada under the NAFTA.

The above articles are composed of reinforced fiberglass plastics gilded with a gold leaf 23K gold. You have provided a list of the materials and manufacturing process. You state that you are unsure of the country of origin of some of the materials, and that the origin of the gold will vary. The mirror glass and plastic materials will be from either Canada or the United States. All phases of manufacture will take place in Canada.

The applicable tariff provision for the mirror frame, when imported without the glass mirror, will be 3926.90.9890, HTSUSA, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable tariff provision for the framed mirror, when not over 929 square centimeters in reflecting area, will be 7009.92.1000, HTSUSA, which provides for framed glass mirrors not over 929 square centimeters in reflecting area. The general rate of duty will be 7.8 percent ad valorem. (The NAFTA rate of duty is 2.3 percent ad valorem.)

The applicable tariff provision for the framed mirror, when over 929 square centimeters in reflecting area, will be 7009.92.5000, HTSUSA, which provides for framed glass mirrors over 929 square centimeters in reflecting area. The general rate of duty will be 9.3 percent ad valorem. (The NAFTA rate of duty is 3 percent ad valorem.)

The applicable tariff provision for the sconce, when used in conjunction with electrical lighting, would be 9405.10.80, HTSUSA, which provides for lamps and lighting fittings...chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares, other. The general rate of duty will be 3.9 percent ad valorem. (The NAFTA rate of duty is 1.1 percent ad valorem.)

The applicable tariff provision for the sconce, when part of a lighting fixture for non-electrical lighting, would be 9405.50.4000, HTSUSA, which provides for lamps and lighting fittings...non-electrical lamps and lighting fittings, other. The general rate of duty will be 7.3 percent ad valorem. (The NAFTA rate of duty is 2.2 percent ad valorem.)

The applicable subheading for the table will be 9403.70.4010, HTSUSA, which provides for other household furniture and parts thereof, of reinforced or laminated plastics. The general rate of duty will be 4.8 percent ad valorem. (The NAFTA rate of duty is free.)

Each of the non-originating materials used to make the above products has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/39, 70 and 94. The framed mirror, table and sconce are eligible for the NAFTA rates of duty provided in parentheses.

The frame without the mirror, however, will also be subject to a Regional Value Content (RVC) requirement of 60% under the Transaction Value Method or 50% under the Net Cost Method as required under the rule applicable to the frames. Assuming the frames are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a 1.5 percent ad valorem 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). Because of insufficient information in your ruling request, Customs has not addressed the Regional Value Content (RVC) of the subject goods. If you desire a ruling regarding the RVC of your frames and their eligibility for NAFTA preferential treatment, the information noted in Section 181.93(b) of the Customs Regulations (19 CFR 181.93(b)), must be provided to Customs. The information we need includes a cost breakdown of the goods and labor so that we can determine the Regional Value Content. State the country of origin for all materials and components used to make the imported article, and provide a description of any processing done to materials and components that do not originate within the United States, Canada or Mexico. As provided for in Section 181.94 of the Customs Regulations (19 (CFR 181.94), you may submit this additional information within 30 days of the date of this notice. Please refer to our file number and address any supplemental letter to Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave. N.W., Washington D.C. 20229.

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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