CLA-2-63:RR:NC:TA:351 G83108
Skip Lieblein
President
Residue, Inc.
4 Anchor Way, P.O. Box 784
Port Washington, NY 11050
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of mattress scraps from Canada; Article 509.
Dear Mr. Lieblein:
In your letter dated September 20, 2000, you requested a ruling on the status of mattress scraps from Canada under the NAFTA. That letter was a follow-up to one of August 1, which we had to return for more information.
Taken together, your letters state that mattresses are made in Canada entirely from American and Canadian components. The scraps are the textile-covered foam pieces cut off the edges as the mattresses are finished at Canadian factories. This waste is then baled in strips, such as the samples you have provided us, or baled as chopped pieces. The scrap is all chopped into smaller pieces in Canada and then returned to the U.S. to be sold to manufacturers of carpet underlay.
The applicable tariff provision for the mattress scraps will be 6310.10.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Used or new rags . . . of textile materials: sorted: other; of man-made fibers. The general rate of duty will be Free.
The mattress scraps, 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.
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 Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division