CLA-2-90:RR:NC:MM:114 D80893
Mr. Pat Coston Spradling
John P. Coston & Co., Inc.
2425 Brockton
Suite 103
San Antonio, Texas 78217
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of a Pocket Bouncer
from Mexico; Article 509
Dear Mr. Coston:
In your letter dated July 23, 1998 you requested a ruling,
on behalf of LumiQuest, on the status of a pocket bouncer from
Mexico under the NAFTA. You also requested a ruling on the
marking of the pocket bouncer; the ruling on the country of
origin marking of this item will be addressed in a separate
letter.
The pocket bouncer is an accessory item which attaches to a
strobe flash unit. The purpose of the pocket bouncer is to
soften the light from the flash with minimal light loss. The
pocket bouncer attaches to most popular brands of flash units by
means of self-adhesive hook and loop strips. It is considered to
be an accessory to photographic flash apparatus.
According to your letter, LumiQuest will export United
States components: vinyl sheets, chipped board, velcro, plastic
bag, cardboard header and instruction sheets to Mexico where the
components will be processed by cutting the vinyl sheets,
inserting the chipped board, sealing the edges, imprinting the
name, attaching the velcro, inserting the instruction sheet,
placing the pocket bouncer in the plastic bag and attaching the
header to the bag with staples.
The applicable tariff provision for the pocket bouncer will
be 9006.99.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for, photographic flashlight
apparatus, parts and accessories, other. The general rate of
duty will be 3.9 percent ad valorem.
The pocket bouncer, being made entirely in the territory of
Mexico 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 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).
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Barbara
Kiefer at 212-466-5685.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division