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NY 892900

December 29, 1993

CLA-2-39:S:N:N6:343 892900


TARIFF NO.: 3926.40.0000

Mr. Michael Lammers
Holsted Marketing Inc.
12 Wildhedge Lane
Homedel, NJ 07733

RE: The classification and GSP status plastic statuary from Mexico, supplement to NY ruling 887312 of July 15, 1993

Dear Mr. Lammers:

In your letter dated November 16, 1993, you requested that we issue a supplementary ruling regarding the GSP status of your product.

In NY ruling 887312 we stated that the plastic statuary you intended to import was classifiable under subheading 3926.40.0000 Harmonized Tariff Schedules of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, statuettes and other ornamental articles. The rate of duty is 5.3 percent ad valorem.

At the time of your original request the GSP law had expired and we neglected to mention GSP in ruling 887312. On August 6, 1993 GSP law was renewed. Refund of duties paid while the program had lapsed was also authorized.

Articles classifiable under subheading 3926.40.0000, HTS, which are manufactured in and imported from Mexico on or prior to December 31, 1993 are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

If you did not request a refund of duty on any shipments which were entered while the GSP law was lapsed you may do so by writing to the District Director of the port at which the merchandise was entered. The request should be filed within 180 days of from the date of the enactment of the act (August 6, 1993).

In order to obtain a refund of duties on entries filed subsequent to the reinstatement of GSP, on which a GSP claim was not made at time of entry, you must file a protest.

Effective January 1, 1994 with the implementation of the North American Free Trade Agreement (NAFTA), Mexico will no longer be a designated beneficiary country. This merchandise will no longer be eligible for GSP treatment.

It may be eligible for free or reduced rates of duty under NAFTA. We would need a detailed explanation of where the materials in your statuary are obtained and what processing is done to them in Mexico. In addition, in order to make a determination, we need to know the Regional Value Content of this merchandise as defined in the attached article 402 of NAFTA.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of ruling letter 887312 and 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.


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