NY 810581 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Candle and Napkin Set from Canada. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 810485 - NY 810606 > NY 810581

Previous Ruling Next Ruling
NY 810581

June 22, 1995

CLA-2-34:S:N:N7:236 810581

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 4818.30.0000

Ms. Irene Nieuwdorp
Vice-President Administration
Newville 88 Corporation
P.O. Box 844
Niagara-on-the-Lake
Ontario, Canada LOS 1JO

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Candle and Napkin Set from Canada.

Dear Ms. Nieuwdorp:

In your letter dated May 15, 1995, you requested a ruling on the status of the Candle and Napkin Set from Canada under the NAFTA.

The prospective import is a set consisting of two 10 inch tapered candles and 10 napkins packaged together for retail sale.

In our opinion, the above import does not meet the definition of a set under GRI# 3(b).

The candles and napkins will be classified separately as follows:

The applicable tariff provision for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for candles, tapers and the like. The general rate of duty will be 4.6 percent.

The Candles, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The Napkins are not wholly obtained or produced entirely in the territory of a NAFTA country. They are product of Germany. The applicable tariff provision for the Napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tablecloths and table napkins, of paper. The general rate of duty will be 4.8 percent.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: