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NY E87972

November 2, 1999

CLA-2-63:RR:NC:TA:352 E87972


TARIFF NO.: 6307.90.9989; 4819.20.0040

Mr. Chad Lewis
Elephant Ventures Inc.
314-1917 West 4th
Vancouver, BC V6J 1M7 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a “Spankie” and a cardboard box from Canada; Article 509

Dear Mr. Lewis:

In your letter dated October 4, 1999, you requested a ruling on the status of a “Spankie” and printed materials from Canada under the NAFTA.

The sample submitted is a “Spankie”. It is a sleeve used for disposing of semen resulting from male masturbation. It is made of two cotton knit fabric panels. The panels are sewn together, with interlocking stitching on three sides; to form a tube shaped article. The open end features interlock stitches around the edges. It measures approximately 7-3/16” by 3-5/16”. The “Spankie” is packaged in a cardboard box with printed materials. It is stated that the cardboard box sometimes will be separately imported from the sleeve.

The fabric used in the production of the article was knit in Canada. The yarn used in the manufacturing of the fabric was produced in the United States.

The applicable tariff provision for the “Spankie” will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles . . . Other. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the cardboard box when imported separately will be 4819.20.0040, HTS, which provides for folding cartons, boxes and cases, of noncorrugated paper or paperboard, Other. The general rate of duty will be 2.6 percent ad valorem.

Each of the non-originating materials used to make the “Spankie” has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63. The “Spankie” will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The cardboard box, 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 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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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