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

NY H88435 March 8, 2002 CLA-2-63:RR:NC:N3:351 H88435 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Carol F. Engler Natures Driftwood 2A-1598 S.E. Marine Drive Vancouver, British Columbia V5p2r4 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a pet bed from Canada; Article 509 Dear Ms. Engler: In your letter dated February 19, 2002, you requested a ruling on the status of a pet bed from Canada under the NAFTA. This letter was a follow-up to your initial inquiry of February 1, which we returned to you for more information under our file number H88035; you have now supplied that information. The pet bed is made from a flannel shirt which itself is be imported into Canada from China, India, Bangladesh, or Hong Kong. In Canada, the following steps are performed: the shirt is de-buttoned; the shirttails are cut shorter; the neckline is sewn closed using the tail of the shirt; the cuffs are sewn closed; the pet bed is stuffed with 100% polyester which you state is made in the U.S.; the stuffing apparently gives the pet bed its shape; final sewing is done. The applicable tariff provision for the pet bed will be 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. Each of the non-originating materials used to make the pet bed has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63(4.). The pet bed 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 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division