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NY A81659

April 15, 1996

CLA-2-44:RR:NC:GI:230 A81659


TARIFF NO.: 4421.90.9840

Mr. Steven M. Stewart
34 Garden Walk
London, Ontario, N6J 4W9

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of wooden urns for animals from Canada; Article 509

Dear Mr. Stewart:

In your letter dated February 29, 1996 you requested a ruling on the status of wooden urns from Canada under the NAFTA.

The urns to be classified are designed to contain the remains of cremated animals. A photograph showing small boxes of wood in several sizes was submitted. The urns are made in Canada from materials including wood, screwnails, glue and stains made in Canada.

The applicable tariff provision for the wooden urns will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 4.4 percent ad valorem.

The urns, 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 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.

For the information you requested regarding documentation necessary for you to mail or otherwise export your product, please see the enclosed brochure entitled, "United States Import Requirements."

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 Paul Garretto at 212-466-5779.


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