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

NY I83534 July 16, 2002 CLA-2-63:RR:NC:N3:351 I83534 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Ken Jaremco RTI Research Ltd. 8440 – 206 Street Langley, British Columbia Canada V2Y 2B6 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a kayak hatch cover from Canada; Article 509 Dear Mr. Jaremco: In your letter dated May 1, 2002, you requested a ruling on the tariff classification and status under the North American Free Trade Agreement (NAFTA) of a hatch cover for a kayak, from Canada. Your letter is a follow-up to our earlier response, file I82464, in which we requested additional information; you have now supplied that information. You submitted a sample of item RTI – 1220. It is a black neoprene hatch cover with a stretch cord sewn around the perimeter that allows it to be tightly secured over the hatch of a kayak. It has a nylon webbing pull tab. Your sample will be returned as requested. The applicable tariff provision for the hatch cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for made up textile articles, other. The general rate of duty will be 7% ad valorem. You state that the neoprene fabric will be manufactured in Taiwan but cut and sewn in Canada. Thus, the non-originating neoprene fabric used to make the hatch cover has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63(4.). The hatch cover will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The country of origin of the hatch cover is Canada. Your letter also inquires about the proper country of origin marking for this item, which is sold to the manufacturer of the kayaks in the United States. You ask if the marking of the shipping container rather than the individual items would be sufficient for origin marking purposes as the hatch cover is to be used in the production of a finished kayak in the U.S. You have verified that the kayak will be manufactured in the U.S. We refer to Section 134.35(b) of the Customs Regulations (CR), which states: Goods of a NAFTA Country. A good of a NAFTA country which is to be processed in the United States in a manner that would result in the good becoming a good of the United States under the NAFTA Marking Rules is excepted from marking. Unless the good is processed by the importer or on its behalf, the outermost container of the good shall be marked in accord with this part. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division