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

NY C81495 November 25, 1997 CLA-2-83:RR:NC:MM:113 C81495 CATEGORY: Classification TARIFF NO.: 7116.20.4000; 8306.29.0000 Ms. Romi Wolf Rock Art Originals 3856 Highway 7 Markham, Ontario, Canada L3R 1L3 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of collectibles from Canada; Article 509 Dear Ms. Wolf: In your letter dated November 5, 1997, you requested a ruling on the status of collectibles from Canada under the NAFTA. You have supplied two samples. The first is a Sandstone Collectible consisting of a pewter figurine of a moose mounted upon a piece of painted Pennsylvania sandstone. It is the opinion of this office that the figurine gives the essential character to the item. The applicable tariff provision for the Sandstone Collectible will be 8306.29.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be 2 percent ad valorem. The Sandstone Collectible, being made entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a 0.5 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The second item is an Amethyst Collectible consisting of a pewter figurine mounted on a small piece of amethyst quartz or geode. In this instance, the amethyst, a semiprecious stone, is imported into Canada from Brazil. It is broken into small pieces in Canada, and the Canadian-made figurine is glued onto it. Note 1(a) to Chapter 71, HTS, provides that all articles consisting wholly or partly of precious or semiprecious stones, are to be classified in that chapter. The applicable tariff provision for the Amethyst Collectible will be 7116.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), other, of semiprecious stones (except rock crystal), other. The general rate of duty will be 14.7 percent ad valorem. Each of the non-originating materials used to make the Amethyst Collectible has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/HR2. The Amethyst Collectible will be entitled to a free 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 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division