The tariff classification of distributer caps from Mexico.

NY 870529 February 3, 1992 CLA-2-85:S:N:N1:101-870529 CATEGORY: Classification TARIFF NO.: 8511.90.6040 Mr. Philip Freeman Cain Customs Brokers Inc. 421 Texano P.O. Box 150 Hidalgo, TX 78557 RE: The tariff classification of distributer caps from Mexico. Dear Mr. Freeman: In your letter dated January 8, 1992 you requested a tariff classification ruling. You presented two items with samples for classification. The first item is a small distributer cap suitable for use with a four cylinder internal combustion engine. The second item is a larger distributer cap which is also suitable for an eight cylinder internal combustion engine. The applicable subheading for the distributer caps will be 8511.90.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of electrical ignition or starting equipment of a kind used for spark ignition or compression ignition internal combustion engines. The rate of duty will be 3.1 percent ad valorem Articles classifiable under subheading 8511.90.6040, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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. Sincerely, Jean F. Maguire Area Director New York Seaport