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NY I88302

December 2, 2002

CLA-2-63:RR:NC:N3:351 I88302


TARIFF NO.: 6307.90.9889, 3926.90.9880

Dave Pentland
Carson, Int’l
P.O. Box 653
Blaine, WA 98231

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of replacement screens from Canada; Article 509

Dear Mr. Pentland:

In your letter dated October 29, 2002, on behalf of your client, Phantom Mfg. (Int’l) Ltd., of Abbotsford, BC, you requested a ruling on the status of replacement screens from Canada under the NAFTA.

Your letter and accompanying certificates of origin state that Phantom imports woven fabrics from the United States. They cut the fabric to size for the screen frames and add a zipper. These replacement screens can then be inserted into existing frames. You state that the fabric, known commercially as Pyrotone Total Block, is 50% polyester and 50% cotton and is imported into Canada under subheading 5208.12, Harmonized Tariff Schedule (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton. By your own information, this is incorrect.

We have determined that the Navajo White is covered on both sides of the fabric with an opaque plastic coating. The Explanatory Notes to chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to chapter 56 and Note 2 to chapter 59, HTS. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color. The fabric of the Navajo White is classifiable in heading 3921, HTS, which provides for other plates, sheets, film, foil and strip, of plastics. A screen made from this material is also classifiable in chapter 39.

The applicable heading for replacement screens made of Navajo White will be 3926.90.9880, which provides for other articles of plastics, other.

While the gray also has a plastic coating, it does not completely encase or cover both sides; such fabrics are classified in heading 5903, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics. The black is not coated for tariff purposes; woven fabrics of 50% polyester and 50% cotton are classified in chapter 54 or 55, HTS, which provide for fabrics of man-made fibers.

The applicable tariff provision for the replacement screens made from the black or gray screening will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

Regarding the NAFTA eligibility of merchandise classifiable in subheading 6307.90.9889, General Note 12(t)/63(4), HTS, requires the following:

A change to headings 6304 through 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapters 54 through 55, or headings 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.

The gray fabric of heading 5903 has satisfied the changes in tariff classification required under GN 12(t)/63(4), but the black fabric of chapter 54 or 55 does not. The replacement screens made from the gray fabric will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

There is insufficient information to rule on the NAFTA eligibility of the screens made with the Navajo White material. If any of the materials are of other than Canadian, American or Mexican origin, then two conditions must be met for the screens to be eligible for NAFTA treatment. First, each of the non-originating materials used to make the screens must satisfy the changes in tariff classification required under the HTSUSA General Note 12(t)/39.10. Second, the screens must meet the Regional Value Content (RVC) requirement of 60 percent under the Transaction Value Method or 50 percent under the Net Cost Method. If you desire a ruling regarding the RVC of your screens and their eligibility for NAFTA preferential treatment, the information noted in Section 181.93(b) of the Customs Regulations (19 C.F.R. §181.93(b)), must be provided to Customs. The information we need includes a cost breakdown of the material components and labor so that we can determine the Regional Value Content. State the country of origin for all materials and components used to make the imported article, and provide a description of any processing done to materials and components that do not originate within the United States, Canada or Mexico. As provided for in Section 181.94 of the Customs Regulations (19 (CFR 181.94), you may submit this additional information within 30 days of the date of this notice. Please refer to our file number and address any supplemental letter to Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington D.C. 20229.

This ruling is being issued under the provision 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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