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

NY B86282 July 3, 1997 CLA-2-44:RR:NC:SP:230 B86282 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Joel Clark C.T. Recognition Components Div. of 3239811 Canada Inc. 545 Front Street P.O. Box 670 Wyoming, Ontario N0N 1T0 CANADA RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of wooden plaques from Canada; Article 509 Dear Mr. Clark: In your letter dated May 27, 1997 you requested a ruling on the status of wooden plaques from Canada under the NAFTA. The items in question are said to resemble those shown in a catalog sheet accompanying your inquiry. The sheet depicts a number of solid wood plaques in various sizes, shapes, styles and types of wood. Although the plaques are described as "finished," their flat faces are blank, presumably intended for the addition of lettering, logos, etc., by various means following importation. Such additions would render the plaques suitable for decorative display on walls. In a telephone interview, Mr. Jody Travis of your office stated that all of the materials used to make the plaques originate in Canada and the United States, and that all production work is done in Canada. The applicable subheading for the wooden plaques will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 4%. The plaques, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 0.5% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Please note that the plaques will be required to be marked with their country of origin (e.g., "Made in Canada"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. Please note also that this ruling does not apply to the items identified in the catalog sheet as "moon plaques." These appear to be made of different materials, and may be intended for different uses. If you require a ruling on them, please submit samples and all relevant details. In response to your request for additional information, we are forwarding under separate cover a pamphlet entitled "United States Import Requirements." For assistance in making entry, please contact the U.S. Customs port where you expect to clear your goods. 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 Paul Garretto at (212) 466-5779. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division