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NY H85720




December 26, 2001

CLA-2-39:RR:NC:SP:221 H85720

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Helen Toncic
Plastmade Industries Limited
115 Matheson Blvd., E.
Mississauga, Ontario, Canada L4Z 1X8

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a vision occluding device from Canada; Article 509

Dear Ms. Toncic:

In your letter dated September 26, 2001, which was received in this office on November 27, 2001, you requested a ruling on the status of a vision occluding device from Canada under the NAFTA.

The sample submitted with your request is identified as Viban, and is the subject of patent number 6,275,998. It is a visor-type article designed to be worn by a passenger in a moving vehicle to block the view of motion outside the vehicle. It may also be used elsewhere to block visual distractions. The visor portion is molded from plastics. It consists of three pieces that are hinged together to allow the device to be folded for storage. An adjustable textile strap secures the device onto the head. It incorporates a nosepiece for use with eyeglasses. The device is imported and sold with a zippered case shaped for the contents. The device and case form a set, with the essential character imparted by the device.

The applicable tariff provision for the vision occluding device with its case will be 3926.90.9880, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

You state that the device is produced in Canada, though you have not indicated whether the materials used to produce the resin originate in Canada. You also state that the protective case and strap are purchased in Taiwan, though you do not state whether they are manufactured in Taiwan. The device with its strap and case may still be free of duty under NAFTA since each of the non-originating materials has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/39.10. The set will also be subject to a 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 the device. Assuming the goods are eligible for preferential treatment under the NAFTA, the set will be free of duty under 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 goods nor ruled on their eligibility for NAFTA treatment. If you desire a ruling regarding the eligibility of your goods for NAFTA preferential treatment, the information noted in Section 181.93(b) of the Customs Regulations (19 C.F.R. §181.93(b)) must be provided to Customs. Identify the country of origin of the resin and other ingredients used in the production of the visor. If any of these components originate in a non-NAFTA country, then provide a cost for each component and identify the country of processing and cost for each of the manufacturing steps. Provide documentation supporting the costs shown for the non-originating case and strap. As provided for in Section 181.94 of the Customs Regulations (19 C.F.R. §181.94), you may submit this additional information within 30 days of the date of this notice. Please address any supplemental letter to Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave. N.W., Washington D.C. 20229, and include a copy of this letter.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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