The tariff classification and status under the North American Free Trade Agreement (NAFTA), of fire escape ladders from Canada; Article 509

NY 803587 December 1, 1994 CLA-2-44:S:N:N8:230 803587 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Ms. Judy Workentin Jack R. Huls & Co. P.O. Box 1599 Blaine, WA 98231 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of fire escape ladders from Canada; Article 509 Dear Ms. Workentin: In your letter dated October 30, 1994 you requested a ruling on the status of fire escape ladders from Canada under the NAFTA. The request was made on behalf of Fabritech Manufacturing Ltd. of Langley, British Columbia. The product to be classified is a fire escape ladder designed to be used as an emergency exit in a residence. It consists of alderwood rungs or steps, polypropylene rope and steel clips. The wood components are stated to be valued at $9.00 per ladder, the polypropylene rope at $2.85 per ladder and the steel clips at $1.70 per ladder. The essential character of this fire escape ladder is imparted by the wood components based on the value and the functional role of the steps. The fire escape ladder is made in Canada using wood which is wholly a product of Canada, steel clips which are products of the United States, and polypropylene rope which is a product of the Philippines. The non-originating polypropylene rope undergoes a change in tariff classification from one heading to another heading when it becomes part of the Canadian manufactured product. The applicable tariff provision for the fire escape ladders will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 5.1 percent ad valorem. Each of the non-originating materials used to make the fire escape ladder has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/44. The fire escape ladder will be entitled to a 2 percent 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). 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 New York Seaport