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NY 895055

MARCH 3 1994

CLA-2-63:S:N:N6:345 895055


TARIFF NO.: 6305.90.9986

Mr. Don Peterkin
Nature's Best
Box 685
Golden, B.C.

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Coffee Filters from Canada

Dear Mr. Peterkin:

In your letter dated January 10, 1994, received by this office on February 25, 1994, you requested a ruling on the status of coffee filters from Canada under the NAFTA.

The merchandise is reusable cotton coffee filters, Manufactured in Golden, B.C., Canada of unbleached 4 1/2 ounce cotton. Five samples submitted are No.2 cone, No.4 cone, No.6 cone basket, and commercial basket filters. The cotton sheeting originates in India, is purchased by Scythes Inc. of Toronto, Canada. Nature's Best of Golden, B.C., Canada manufactures the cotton sheeting into reusable cotton coffee filters. The coffee filters are to be used in drip-style coffee makers and coffee machines.

The applicable tariff provision for the coffee filters will be 6307.90.9986, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles:...Other: other: other, other. The general rate of duty will be 7 per cent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the non-originating cotton sheeting of Heading 5208 HTS used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63, HTSUSA.

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.


Jean F. Maguire
Area Director

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