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NY C87374

May 15, 1998

CLA-2-95:RR:NC:2:224 C87374


TARIFF NO.: 9507.90.7000

Adam Trina
Missoula Bombproof Fly Co.
908 1/2 "N" Street
LaGrande OR 97850

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of fishing flies from Mexico; Article 509.

Dear Mr. Trina:

In your letter dated April 23, 1998, you requested a ruling on the status of fishing flies from Mexico under the NAFTA.

Fishing flies are produced in Mexico. All the materials for the flies originate and are made ready for assembly in the United States with the exception of the hooks which originate in Japan and the thread which comes from Canada. In Mexico, the U.S. materials, including hackle, tanned hides, metal beads, synthetic dubbing fur, and assorted bird feathers are attached to the Japanese hook with either thread or super glue or both to produce the fly.

The applicable tariff provision for fishing flies will be subheading 9507.90.7000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Fishing rods, fish hooks and other line fishing tackle; ...Other: Other, including parts and accessories." The general rate of duty will be 9 percent ad valorem.

To be eligible for tariff preferences under the NAFTA, goods must be an "originating good" within the rules of origin in general note 12(b), HTSUSA. General Notes 12(b)(i) and (ii)(A), HTSUSA, state:

[f]or the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--
(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico an/or the United States; or
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s)and(t) of this note or the rules set forth therein.

You state that the finished fishing fly will contain a non-originating fishing hook component. Therefore, because the fly contains material from a country other than a NAFTA participating member, general note 12(b)(i), HTSUSA, does not apply. Consequently, we must resort to general note 12 (b)(ii)(A), HTSUSA.

Because the completed fishing fly is specifically provided for under subheading 9507.90.7000, HTSUSA, a transformation is evident when a change in tariff classification occurs which is authorized by general note 12(t)/95.10, HTSUSA, which states:

A change to headings 9507 through 9508 from any other chapter.

Therefore, the non-originating fishing hook must come from a chapter other than 95, HTSUSA. But fishing hooks would be classified in all instances in HTSUSA chapter 95. Consequently, a transformation of the good brought on by a change in tariff classification does not occur, and the completed fishing fly, containing the hook, is not eligible for preferential treatment under the NAFTA.

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 Tom McKenna at 212-466-5475.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.


Robert B. Swierupski

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