CLA-2-95:S:N:N8:224 803903
Judy Mills
Maximum Edge
1932 Ambassador Drive
Windsor, Ontario, Canada N9C 3R3
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of a Skate Blade
Maintenance Kit from Canada; Article 509
Dear Ms. Mills:
In your letter dated September 9, 1994, you requested a
ruling on the status of a skate blade Maintenance kit from Canada
under the NAFTA.
The kit contains various tools and equipment, including a
skate gauge with magnetic angle, dial indicator, fine and course
finishing stones, a finish tool with tool pads, and a silicone
metal cleaner called Blade Glaze, that are designed to sharpen
and finish ice skate blades. The dial indicator is manufactured
in Japan; the balance of the components making up the kit are
made in Canada.
The applicable tariff provision for the Skate Blade
Maintenance Kit will be 9506.70.6080, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
"Articles and equipment for general physical exercise,
gymnastics, athletics, other sports or outdoor games...parts and
accessories thereof: Ice skates and roller skates...: Other,
including parts and accessories for ice skates with footwear
permanently attached, parts and accessories." The general rate
of duty will be 2 percent ad valorem.
The non-originating material or component used in the Skate
Blade Kit has satisfied the changes in tariff classification
required under HTSUSA General Note 12(t)/95. The kit 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 this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport