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NY L83189

March 30, 2005

CLA-2-46:RR:NC:2:230 L83189


TARIFF NO.: 4602.10.4500

Mr. Mark Gain
Industrias La Mesa de Tijuana, S.A. de C.V. 6754 Calle de Linea, Suite 100
San Diego, CA 92154

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of woven bamboo window shades from Mexico; Article 509

Dear Mr. Gain:

In your letter dated February 7, 2005, you requested a ruling on the status of woven bamboo window shades from Mexico under the NAFTA. In addition, you requested a country of origin determination.

A representative sample of the product to be imported was submitted. The sample is a finished window shade measuring approximately 25โ€œ wide x 25โ€ long. It is composed of bamboo strips (approximately 12mm wide x 2mm thick) alternately placed sided by side with rattan rods (approximately 2mm in diameter). The bamboo strips and rattan rods are woven together with textile yarn. The woven material is stapled to one edge of a wood head rail. Stapled to the other edge of the head rail is a 7โ€ length of the same woven material, which forms a valance. The bottom ends of the shade and valance material are turned up and glued, forming finished hems. Attached to the head rail are pulleys with textile cords. The cords end with plastic and wooden knobs. The sample shade also has two holes, reinforced with metal grommets, and metal rings through which the textile cords are directed. The shades will be packaged with mounting hardware including metal brackets and screws.

The bamboo window shade is manufactured in Mexico with components from the United States, Mexico and China. The essential component, the woven bamboo material, is imported into Mexico from China. It is imported into Mexico in the form of rolls, classifiable in heading 4601 of the Harmonized Tariff Schedule. The processing in Mexico consists of cutting the material to size (both length and width) according to customer specifications. The head rail is also cut to size. The woven material is attached to the head rail. When requested, a textile lining may be sewn onto the material in Mexico.

The applicable tariff provision for the woven bamboo window shade will be 4602.10.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other, of one or more of the materials bamboo, rattan, willow or wood. The general rate of duty will be 6.6 percent ad valorem.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. ยง 1202) states, in pertinent part, that:

For 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 and/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.

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUSA General Note 12(b)(ii)(A). The woven bamboo window shades will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Part 102 of the Customs Regulations (19 C.F.R. 102) sets forth rules for determining the country of origin of imported goods for the purposes specified in paragraph 1 of Annex 311 of the NAFTA, including country of origin marking. Section 102.11 sets forth the rules of origin of imported goods other than textile and apparel products.

Based on the facts provided, the goods described above, meet the requirements of Section 102.11 (a) (3), Customs Regulations. Each foreign material incorporated in the goods undergoes an applicable change in tariff classification set out in section 102.20. The country in which this occurs is Mexico. Therefore, Mexico is determined to be the country of origin of the imported bamboo window shades.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 181.100(a)(2). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 181.93. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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