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

N025045 April 18, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Walter WiIkett FedEx Trade Networks1050 B Street PO Box 1738 Blaine, Washington 98230 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a decorative glass article from Canada; Article 509 Dear Mr. WiIkett: In your letter dated March 19, 2008, you requested a tariff classification ruling and a ruling regarding NAFTA status for a decorative glass article. Your letter describes the product as follows. A screen-printed image is imposed on a piece of glass which in turn is attached to a glass mirror to create a decorative glass article. The glass with the screen-printed image will not completely cover the mirror glass. Thus, the decorative effect of this article will be created by the combination of the screen printed image and the reflective surface of the mirror. You stated that the glass and the mirror originate in China. The image is screen-printed on the Chinese glass in Canada and the glass with the screen-printed image is placed on the Chinese mirror in Canada. In addition, the product consists of molding material (“foam core”) from Korea, mat-board from the United States and cardboard backing from Canada. All these components are combined with the glass and mirror in Canada. The information in your ruling request indicates that the unit value of this product is over five dollars.   The applicable subheading for the decorative glass article will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the Customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or (iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the non-originating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because-- (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.            The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met. The decorative glass article is produced in part from materials originating in countries other than Canada, the United States and Mexico. Not all of these non-originating materials undergo an allowable tariff shift under General Note 12. The change from heading 7009 (the provision applicable to the Chinese mirror) to heading 7013 (the provision applicable to the finished decorative glass article) is not an allowable tariff shift under General Note 12 (t). Since NAFTA is not applicable to this merchandise, the decorative glass article is fully dutiable.       This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).      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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division