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

NY J80638 February 3, 2003 CLA-2-94:RR:NC:SP:233 J80638 CATEGORY: Classification TARIFF NO.: 9403.60.8040 Mr. Douglas P. Beebe Affiliated Customs Brokers USA, Inc. 193 West Service Road Champlain, NY 12919 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a table from Canada; Article 509 Dear Mr. Beebe: In your letter dated January 24, 2003, on behalf of Dinec Furniture Inc., you requested a ruling on the status of a table from Canada under the NAFTA. The table is composed of a solid wood top and base with a “Cerashield” ceramic varnish and is available in various dimensions. The applicable tariff provision for the table will be 9403.60.8040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables.” The general rate of duty will be free. Each of the non-originating materials used to make the table has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/94.4(B)(1). The table will also be subject to a Regional Value Content (RVC) requirement of 60% under the Transaction Value Method or 50% under the Net Cost Method as required under the rule applicable to the table. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The Regional Value Content (RVC) of such goods must be not less than 60 percent where the Transaction Value Method is used, or not less than 50 percent where the Net Cost Method is used. If a higher RVC requirement is applicable, the goods must satisfy such higher requirement. The goods must satisfy all other applicable requirements. Such goods 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division