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March 4, 1999

CLA-2-95:RR:NC:SP:225 D87415


TARIFF NO.: 9503.90.0070

Mr. Miguel A.Valencia R.
Valencia International
P.O. Box 2807
Nogales, AZ 85628

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sand box cover assembled in Mexico; Article 509

Dear Mr. Valencia:

In your letter dated January 29, 1999, received in this office on February 5, 1999, you requested a ruling on the status of a sand box cover from Mexico under the NAFTA.

You state in your letter that, polyethylene material, manufactured in the United States, will be sent to Mexico where it will be cut, sewn and further processed into a finished sand box cover. Operations in Mexico will include the attachment of elastic straps which are necessary to secure the cover to the “Fisher Price Sand Box.” The item will be used as a protective lining for a child’s sand box. A sample of the finished good was submitted to this office. For purposes of classification, the cover is considered to be made of plastic sheeting.

The applicable tariff provision for the “Sand Box Cover” will be 9503.90.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The general rate of duty will be free.

The “Sand Box Cover,” being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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