Ski board boots in HTS 6403.12.30 are manufactured in Canada of both NAFTA and 3rd-country materials in such a manner as to comply with the applicable General Note 12 (t) requirement and subsequently imported into the U.S. The importation meets the NAFTA’s direct shipment and all other requirements. Which of the following is true regarding whether NAFTA preference may be claimed to obtain the MPF exemption?
A. Although virtually all Canadian goods benefit from NAFTA preference, since HTS 6403.12.30 does not show “CA” in the “Special” column of the HTSUS, it is an exception and is not NAFTA eligible.
B. The “CA” in the “Special” column of the HTSUS is not necessary to claim NAFTA preference on Canadian-manufactured goods in HTS 6403.12.30 because all Canadian-manufactured goods enter the U.S free of duty and MPF.
C. Footwear importations into the U.S. are particularly restrictive and the fact that HTS 6403.12.30 does not list “CA” in the “Special” column indicates that it is ineligible for NAFTA preference.
D. HTS 6403,12.30 is unconditionally free, so there is no benefit to claiming NAFTA preference.
E. Notwithstanding that HTS 6403.12.30 does not show “CA” in the “Special” column of the HTSUS, since the good meets all of the requirements, NAFTA preference may be claimed to obtain the MPF exemption.
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The Answer is: E
Citation: 19 CFR 24.23(c)(3)
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