The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a Integrated Receiver Decoder (IRD) and "Front End Module" printed circuit assembly (PCA) from Mexico.

NY 806597 December 30, 1996 CLA-2-85:S:N:N108:806597 CATEGORY: Classification TARIFF NO.: 8525.10.2010 Mr. Richard Haroian Sony Electronics Inc. 16450 West Bernardo Drive San Diego, California 92127 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a Integrated Receiver Decoder (IRD) and "Front End Module" printed circuit assembly (PCA) from Mexico. Dear Mr. Haroian: In your letter dated January 26, 1995, you requested a ruling on the status of an IRD and PCA from Mexico under the NAFTA. Sony will manufacture the IRD in Mexico and import it into the United States. An IRD has been ruled on to be classified in HTS 8525.10.2010 which provides for television transmission apparatus. The front end module (PCA) will be mounted on the PCB in the United States and sent to Mexico. The front end module tuner is classifiable as a part in HTS 8529.90.03 or 8529.90.06 depending on what components are mounted therein. A tuner by itself imported separately is classifiable in subheading 8529.90.01. The NAFTA rules of origin for items 88529.90.01 through 8529.90.23 HTS, requires only a tariff shift. Accordingly the front end module incorporated into a IRD classified in 8525.10.2010 undergoes a tariff shift and meets the requirement of HTSUSA General Note 12(t) chapter 85. The IRD produced in Mexico will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport