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

NY J84473 June 13, 2003 CLA-2-96:RR:NC:2:231 J84473 CATEGORY: Classification TARIFF NO.: 9614.20.1500 Michael Parks Cedar Valley Handywork 8 Islay Court Courtice, Ontario Canada L1E 2E7 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Briar wood smoking pipes from Canada; Article 509 Dear Mr. Parks: In your letter, received May 16, 2003, you requested a ruling on the status of wooden smoking pipes from Canada under the NAFTA. You state that the pipes in question would be made from roughly cut blocks of briar wood, which will be imported from France or another Mediterranean country. The remaining pipe components or materials are all products of Canada. As imported into Canada, a sample block from Greece consisted of briar wood, about 1 ¾ inches thick. One smooth side of the block measured about 2 1/8 inches in height, while the base side, perpendicular to the height, measured about 3 ¾ inches long. The remaining side, rounded in shape and covered with bark, was from the outer circumference of the tree. The sides of the block were cut smooth. After importation into Canada, this block will be further cut and shaped into a pipe bowl for a finished briar wood pipe. You state that these blocks are always imported, as described, and without any initial pipe-making cuts. In our opinion, the briar wood blocks, as imported into Canada, are described in subheading 9614.20.1000, HTSUS, as pipes and pipe bowls of wood or root in the form of “Roughly cut blocks of wood or root, for the manufacture of pipes.” With regard to these wood blocks, General Note 12(t)96.13 indicates that non-originating goods, imported into Canada and there manufactured into smoking pipes of 9614.20, HTS, must undergo “a change to subheading 9614.20, from tariff item 9614.20.10 or any other subheading, except from subheading 9614.90.” The applicable tariff provision for the briar wood smoking pipes will be 9614.20.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Pipes and pipe bowls:…Of wood or root:…Other. The general rate of duty will be 0.4 cents each + 3.2 percent ad valorem. The non-originating wood blocks used to make these pipes has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/96.13. The briarwood pipes 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 Thomas P. Brady at 646-733-3030. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division