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NY A89474

November 19, 1996

CLA-2-74:RR:NC:1 115 A89474


TARIFF NO.: 7419.99.5050; 6906.00.0000

Mr. P.L. Silveston
Gargoyles & Windcocks
4-417 Keatsway
Waterloo, Ontario
N2L 5H7, Canada

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

Dear Mr. Silveston:

In your letter dated October 3, 1996, you requested a ruling on the status of gargoyles from Canada under the NAFTA.

The subject items are described as artware gutter gargoyles/downspout end pieces. They will be made either of copper or ceramics. The copper gargoyle is handmade from copper sheet imported from the U.S. It is made by cutting the sheet, rolling to cylindrical form and then finishing by soldering on parts. Dimensions are approximately 10 to 14 inches long, depending upon the model. It will be fitted to a downspout. The ceramic gargoyles are molded, trimmed, fired, and brushed. Both clay and glaze used in its production are imported from the U.S. Dimensions are 15 inches long x 7 inches high x 4 inches wide. It weighs approximately 1 pound, somewhat more than the weight of the copper gargoyles. The gargoyles are functional in their water directional capabilitity and decorative as well. Both production lines are made wholly in Canada.

The applicable tariff provision for the copper gargoyles will be 7419.99.5050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of copper: other. The general rate of duty will be 3% ad valorem.

The applicable tariff provision for the ceramic gargoyles will be 6906.00.0000, HTSUSA, which provides for ceramic pipes, conduits, guttering and pipe fittings. The general rate of duty will be 2.9% ad valorem.

The copper gargoyles, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The ceramic gargoyles meet these same conditions and will be entitled to a free rate of duty under NAFTA.

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. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487.


Roger J. Silvestri

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