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NY 816786

December 8, 1995

CLA-2-63:RR:NC:TP:345 816786


TARIFF NO.: 6307.90.9989

Mrs. Alice Wagner
Tower Group international Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a horseshoe pad from Canada; Article 509.

Dear Mrs. Wagner:

In your letter dated November 14, 1995, on behalf of Equine Forgings Limited, Fort Erie, Ontario, you requested a ruling on the status of a horseshoe pad from Canada under the NAFTA.

It is a 3/16 inch thick pad made of 100 percent wool felt fabric in the shape of a horseshoe. The article will be in various sizes of horseshoes. It is used as a cushion in conjunction with horse and mule shoes.

The manufacturer in Canada imports the raw wool fibers from South Africa and process the fibers into the finished wool felt fabric, then cuts the fabric into the shape of horseshoes.

The applicable tariff provision for the pad will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other: Other, other. The general rate of duty will be 7 percent ad valorem.

The pad, being made entirely in the territory of Canada, using material i.e., the felt fabric, which was manufactured in Canada from South African wool, satisfies the requirements of HTSUSA General Note 12(b)(ii)(A). The merchandise will therefore be entitled to a 2.1 percent 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 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 V. Gualario at 212-466-5886.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Roger J. Silvestri

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