CLA-2-42:S:N:N5:341 812666
Ms. Jeannette Wyness
The Heritage Saddlebag Co., Ltd.
Box 301
Armstrong, B.C. VOE 1BO
Canada
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of various travel
cases, a seat cover and a duffle bag from Canada; Article
509.
Dear Ms. Wyness:
In your letter dated July 11, 1995, you requested a ruling
on the status of travel cases, a seat cover and a duffle bag
from Canada under the NAFTA.
You have submitted literature of five items identified as
"motorcycle accessories" with your request. However, for
classification purposes the items are not considered to be
motorcycle accessories and will be classified accordingly. They
are as follows:
1. Item #1, described as a "throw-over saddlebag", is a
leather travel bag.
2. Item #2, described as a "bolt-on saddlebag", is a
leather travel bag.
3. Item #3, described as a "sissy bar trunk", is a travel
case of leather.
4. Item #4 is a seat cover made of sheepskin with
decorative leather trim.
5. Item #5 is a leather duffle bag.
You have stated that for items 1, 2, 3, and 5, the tan
leather hides are of U.S. origin, and that the sheared lambskin
hides for item 4 are from New Zealand. All other components,
such as, the piping casings, fasteners, keepers, D rings, rivets,
buckles and thread will have an origin of the U.S., Italy,
Taiwan, Korea and/or Canada. The complete manufacturing process
for all of the above items will take place in Canada.
The applicable tariff provision for Items 1, 2, and 3, the
saddle bags and sissy bar trunk of leather, will be 4202.11.0090,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for trunks, suitcases, vanity cases,
attache cases, briefcases, school satchels and similar
containers, with outer surface of leather, of composition
leather, or of patent leather, other. The general rate of duty
will be 8 percent ad valorem.
The applicable tariff provision for Item 4, the sheepskin
seat cover, will be 4303.90.0000, HTS, which provides for
articles of apparel, clothing accessories and articles of
furskin, other. The duty rate will be 2.7 percent ad valorem.
The applicable tariff provision for Item #5, the duffle bag
of leather, will be 4202.91.0030, HTS, which provides for other,
travel, sports and similar bags, with outer surface of leather,
of composition leather or of patent leather. The duty rate will
be 6.3 percent ad valorem.
Each of the non-originating materials and components used to
make the various travel cases, seat cover and duffel bag has
satisfied the changes in tariff classification required under
HTSUSA General Note 12(t)/42-8, 42-2 and 43-3. The travel cases,
seat cover and duffel bag 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