The tariff classification and status under the North American Free Trade Agreement (NAFTA), of the Coulter Scrotal Tape from Canada; Article 509

NY 816455 November 28, 1995 CLA-2-90:R:N4:119 816455 CATEGORY: Classification TARIFF NO.: 9018.90.8000; 9817.00.5000 Mr. Darryl Trueman Trueman Mfg. Box 774 Edmonton, Alberta T5J 2L4, Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of the Coulter Scrotal Tape from Canada; Article 509 Dear Mr. Trueman: In your letter dated October 17, 1995 (received November 2, 1995 by this office) you requested a ruling on the status of the Coulter Scrotal Tape from Canada under the NAFTA. The article to be imported is a spring operated measuring tape in a plastic cassette which is used to measure the circumference of a beef breeding bull's scrotum. The device is assembled in Canada from parts made in Canada, U.S. and Taiwan. A listing of the parts and their country of origin follows. 1- Metal spring (U.S.) 2- Polypropylene drumshell that encases the spring (U.S.) 3- Polyurethane toggle and lock shoe (U.S.) 4- Two halves of the cassette (Canada) 5- Measuring tape made of fiberglass reinforced PVC (Taiwan) The measuring tape constitutes 10 percent of the cost of the finished product and if imported separately would be classifiable under heading 90.17 of the Harmonized Tariff Schedule of the United States (HTS). The applicable tariff provision for the Coulter Scrotal Tape will be 9018.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences... parts and accessories thereof... other. The general rate of duty will be 6.3 percent. The measuring tape component from Taiwan which is the only non-originating material used to make the Coulter Scrotal Tape has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/90. The assembled product will be entitled to a 2.3 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the Coulter Scrotal Tape would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division