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

NY F87753 June 9, 2000 CLA-2-63:RR:NC:TA:351 F87753 CATEGORY: Classification TARIFF NO.: 6306.12.0000 Christian Emmanuel, B. Com. President Cemma International Inc. 4829, avenue Rosedale, Montreal (Quebec) Canada H4V 2H3 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of awnings from Canada; Article 509 Dear Mr. Emmanuel: In your letter dated May 22, 2000, you requested, on behalf of your client Oasis Retractable Awnings, a ruling on the status of awnings from Canada under the NAFTA. You submitted brochures describing five models of retractable awnings: New Roma, Australia, Maxi Tendal, Base 2000, and Armony 3000. All are meant to be permanently affixed to a building. Some are motorized and some are manually cranked. You state that for both types, the retraction mechanism is made of painted aluminum, the bar over which the awning is wound is made of steel, and the awning fabric is 100% acrylic. The applicable tariff provision for the awnings will be 6306.12.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tarpaulins, awnings and sunblinds . . . of synthetic fibers. The general rate of duty will be 9.3 per cent ad valorem. Regarding the origin of the components, you state the following: the retraction mechanism parts are imported from the European Union and are cut and assembled in Canada to fit the specific order of a client; the electric motor is of Canadian origin but at times could be of U.S. origin; the acrylic awning fabric is made in the U.S.; the fiber, thread, and canvas are all of U.S. origin. In classifying awnings, it is the component that shields the user from the sun, rain, and other elements which imparts the essential character of the item. Thus, it is only the acrylic awning itself that determines the classification of these items. General Note 12(t)/63, Chapter rule 1, HTSUSA, states: “For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good . . . .” Because the essential character of the awning is determined by the fabric and each of the non-originating materials used to make the awning has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63, the awnings are considered to be wholly obtained or produced from NAFTA-originating materials. Therefore the awnings 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). 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division