CLA-2-90:S:N:N3:119 805334
Mr. Rick Mackay
Jarek Manufacturing Limited
856 Walfred Rd
Victoria, BC V9C 2P2
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of an Infrared Laser
Apparatus from Canada
Dear Mr. Mackay:
In your letter dated December 20, 1994 you requested a ruling
on the status of an Infrared Laser Apparatus from Canada under the
NAFTA.
The infrared laser apparatus is used by veterinarians to promote soft
tissue healing of wounds or damage to muscles and tendons. It consists of
a control box with indicator lights and an aluminum handpiece. It is
manufactured in Canada from parts mostly of U.S. and Canadian origin.
There are some parts such as battery packs, battery chargers, switches,
capacitors, transistors, resistors, relays and fuses that are imported from
Japan, Taiwan and other non-NAFTA countries.
The applicable tariff provision for the infrared laser apparatus will
be 9018.20.0040, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for ultraviolet or infrared ray apparatus, and
parts and accessories thereof. The general rate of duty will be 3.4
percent.
Each of the non-originating materials used to make the infrared laser
apparatus has satisfied the changes in tariff classification required under
HTSUSA General Note 12(t)/90. The infrared laser apparatus 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