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NY B87681

August 13, 1997

CLA-2-44:RR:NC:2:230 B87681


TARIFF NO.: 4420.10.0000

Mr. Phillip Bowser
Apartado 22067
CP 14000, Mexico DF

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of miniature inlaid wooden musical instruments from Mexico; Article 509

Dear Mr. Bowser:

In your letter dated June 13, 1997, which was received in our office on July 15, 1997 you requested a ruling on the status of miniature inlaid musical instruments from Mexico under the NAFTA.

The product to be classified consists of small decorations in the form of musical instruments. The instruments measure approximately 2-1/4 inches long and are made of cedar wood. They are intricately inlaid with abalone shell pieces by native Otomi Indian artisans. All of the materials used to make the product, the cedar wood, the abalone shells, the carbon black paste, the glue and the varnish, originate in Mexico.

The applicable tariff provision for the miniature inlaid musical instruments will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 4 percent ad valorem.

The miniature inlaid musical instruments, being made entirely in the territory of Mexico 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 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 Paul Garretto at 212-466-5779.


Gwenn Klein Kirschner

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