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NY A88969




October 31, 1996

CLA-2-39:RR:NC:2:224 A88969

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Clive Mason
C.B.M. Leisure & Entertainment
The Old Iron Warehouse
The Wharf, Shardlow
Derby, England, DE72 2HG

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of inflatable recreational products from Mexico; Article 509

Dear Mr. Mason:

In your letter dated October 11, 1996, you requested a ruling on the status of inflatable products from Mexico under the NAFTA.

The merchandise consists of entertainment and recreational inflatable products used in children's play areas. Raw materials made of 1100 Decitex woven polymide coated with polyvinyl chloride on both sides are sourced in the United Kingdom and supplied to the Mexican manufacturer. The material is cut to size and shape and the individual components of the article are then sewn together to form the finished item. The completed item leaves the factory with an appropriately sized blower, ground pegs and a repair kit and exported to the United States.

The applicable tariff provision for the inflatable recreational products illustrated in the submitted brochure will be 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The general rate of duty will be 4.2 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because, although the non-originating materials used to make the inflatable play items have satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)39.10, the products do not appear to satisfy the Regional Value Content (RVC) requirement of 60 percent under the Transaction Value Method or 50 percent under the Net Cost Method as required under the rule applicable to inflatable articles of this category.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 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 Tom McKenna at 212-466-5475.

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, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.

Sincerely,

Roger J. Silvestri
Director

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