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

NY R04313 July 13, 2006 CLA-2-49:RR:NC:SP:234 R04313 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Louise Chevanelle Formation Louise Chevanelle Inc. 490 Providence Street Granby, Quebec J2H 2H6 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of porcelain memorial photographs from Canada; Article 509 Dear Ms. Chevanelle: In your letter dated June 28, 2006, on behalf of your client, Precious Souvenir (Lac Drolet, Quebec, Canada), you requested a ruling on the status of porcelain memorial photographs from Canada under the NAFTA. The items in question are porcelain disks or plaques in various shapes (e.g., heart, round, oval), 3/16” thick, in sizes ranging from 2” x 2¾” to 7-1/8” x 9-5/8”. The face of each disk or plaque bears the photographic image of a person. The articles are of a kind used for display on tombstones, urns and crypts. You explain that Precious Souvenir will receive from a customer a photograph of a deceased person. Using computer software, Precious Souvenir will rework the photo, print it onto decal paper, and then transfer the image to the surface of the porcelain form. The porcelain will then be heated for 24 hours in an oven at 1550 degrees Fahrenheit. In some instances, a base-metal frame will be placed around the circumference of the porcelain to complete the product. You advise that the blank porcelain forms used to make these products are of Italian origin, imported into Canada under subheading 6913.10 of the Harmonized Tariff Schedule. The metal frames used on some versions are of U.S. origin, imported into Canada under tariff subheading 8306.30. All other materials and labor used in the production of the memorial photographs are Canadian. The applicable tariff provision for the porcelain memorial photographs, whether unframed or framed, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The general rate of duty will be Free. 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 nonoriginating 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. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). 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 Carl Abramowitz at 646-733-3037 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division