CLA-2-85:S:N:N3:227 808427

Ms. Dody Trombley
F.W. Myers & Co., Inc.
193 West Service Road
P.O. Box 188
Champlain, NY 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of incandescent lamps from Canada.

Dear Ms. Trombley:

In your letter dated April 4, 1995, on behalf of Silex International, Inc., you requested a ruling on the status of incandescent lamps from Canada under the NAFTA.

The merchandise at issue consists of teflon coated incandescent lamps which possess a voltage exceeding 100 V and wattage both under 200 W and over 300 W. It is stated that the raw material (teflon) used, originates in the Unites States, but it is purchased in Canada for coating the lamps that are produced in Canada.

The applicable tariff provision for the teflon coated incandescent lamps, exceeding 100 V but not exceeding 200 W, will be 8539.22.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other electrical filament lamps of a power not exceeding 200 W and for a voltage exceeding 100 V. The general rate of duty will be 3.7 percent ad valorem. The applicable tariff provision for the teflon coated incandescent lamps, both exceeding 100 V and 200 W, will be 8539.29.40, HTS, which provides for other electrical lamps designed for a voltage exceeding 100 V. The general rate of duty will be 3.7 percent ad valorem.

The non-originating materials used to make the teflon coated incandescent lamps, exceeding 100 V but not exceeding 200 W, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/85: 123(A). These lamps will be entitled to a 1.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The non-originating materials used to make the teflon coated incandescent lamps, exceeding 100 V and 200 W, has satisfied the changes in tariff classification required under HTSUSA General Note 12 (t)/85: 123(A). These lamps 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