CLA-2-39:S:N:N6:221 898609
Mr. Jack Poulin
Huron Taxidermy
302 Huron Street
Sault Ste. Marie, Ontario, Canada P6A 1R8
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA) of plastic fish heads from
Canada.
Dear Mr. Poulin:
In your letter dated March 15, 1994, which was resubmitted
with additional information on May 31, 1994, you requested a ruling
on the classification and status under the NAFTA of plastic fish
heads from Canada.
The fish heads are used in the mounting of fish by
taxidermists. The heads are cast in molds using a plastic
compound. The compound is formulated in your factory using two
types of resins, both of which are made in Canada.
The applicable tariff provision for the plastic fish heads
will be subheading 3926.90.9590, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other articles
of plastics, other. The general rate of duty will be 5.3 percent
ad valorem.
The fish heads, being made entirely in the territory of Canada
using materials which themselves were originating, will satisfy the
requirements of HTSUSA General Note 12(b)(iii). The merchandise
will therefore be entitled to a 2.1 percent ad valorem 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).
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