CLA-2-34:S:N:N7:236 810581
Ms. Irene Nieuwdorp
Vice-President Administration
Newville 88 Corporation
P.O. Box 844
Niagara-on-the-Lake
Ontario, Canada LOS 1JO
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of Candle and Napkin Set from
Canada.
Dear Ms. Nieuwdorp:
In your letter dated May 15, 1995, you requested a ruling on
the status of the Candle and Napkin Set from Canada under the
NAFTA.
The prospective import is a set consisting of two 10 inch
tapered candles and 10 napkins packaged together for retail sale.
In our opinion, the above import does not meet the definition
of a set under GRI# 3(b).
The candles and napkins will be classified separately as
follows:
The applicable tariff provision for the Candles will be
3406.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for candles, tapers and the
like. The general rate of duty will be 4.6 percent.
The Candles, being wholly obtained or produced entirely in the
territory of Canada, will meet the requirements of HTSUSA General
Note 12(b)(i), and will therefore be entitled to a Free rate of
duty under the NAFTA upon compliance with all applicable laws,
regulations, and agreements.
The Napkins are not wholly obtained or produced entirely in
the territory of a NAFTA country. They are product of Germany.
The applicable tariff provision for the Napkins will be
4818.30.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for tablecloths and table
napkins, of paper. The general rate of duty will be 4.8 percent.
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.
Should you wish to request an administrative review of this
ruling, submit a copy of this ruling and all relevant facts and
arguments within 30 days of the date of this letter, to the
Director, Office of Regulations and Rulings, U.S. Customs Service,
1301 Constitution Ave. N.W., Franklin Court, Washington, D.C.
20229.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport