t Ian Harris1200 G Street, NW Suite 800Washington, DC 20005

N017009 October 9, 2007 CLA-2:OT:RR:NC:2:224 CATEGORY: Classification Mr. Brett Ian Harris 1200 G Street, NW Suite 800 Washington, DC 20005 Dear Mr. Harris: In your letter dated September 7, 2007, you requested a ruling on the tariff classification and status under the North American Free Trade Agreement (NAFTA) of exercise rowing machines. However, since the exercise rowing machines are manufactured in the United States for Concept2 by Manufacturing Solutions, Inc. we cannot respond to your inquiry. It will be necessary for your office, on behalf of your client, to direct your questions on the NAFTA eligibility of the exercise rowing machines to the appropriate government agency in either Canada or Mexico. To obtain an advance NAFTA ruling for exporting from the United States to Canada, you must contact in writing the Trade Administration Services, Client Services Division in the customs region in which most of the importations will occur. To obtain an advance NAFTA ruling for exporting from the United States to Mexico, you must contact in writing the Legal General Administration of Revenue of the Tax Administration Service of Mexico. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions in regard to this matter, please contact National Import Specialist Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division