The tariff classification of tanks for parts washer machines from Mexico.

NY 875430 July 01, 1992 CLA-2-84:S:N:N1:106-875430 CATEGORY: Classification TARIFF NO.: 8424.90.9080 Ms. Carole Aleksejevs Continental Equipment Corp. P.O. Box 18662 6103 N. 76th Street Milwaukee, WI 53218 RE: The tariff classification of tanks for parts washer machines from Mexico. Dear Ms. Aleksejevs: In your letter dated June 10, 1992 you requested a tariff classification ruling. You included descriptive literature with your request. The subject tanks are fabricated from type 304 stainless steel or type 1020 mild steel. They will serve as the frames for custom-designed parts washer machinery. A parts washer is designed to remove oils and lubricants from a manufactured article following the manufacturing process. Most of your customers are in the manufacturing and automotive sectors. Per a telephone conversation with National Import Specialist Patrick Wholey, the tanks are made with a particular custom design in mind and will be formed, shaped and prepared, including drilling, according to that design. Upon importation, the tanks will be fitted with all other parts necessary to complete the machine, including spray pipes and nozzles, pumps, electrical control systems, solution tanks, heating elements, filtration systems and so on. The applicable subheading for the tanks will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. The duty rate will be 3.7 per cent ad valorem. Articles classifiable under subheading 8424.90.9080, 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