The tariff classification of machine housings from Mexico

NY 875431 July 10, 1992 CLA-2-84:S:N:N1:103 875431 CATEGORY: Classification TARIFF NO.: 8422.90.9020 Ms. Carole Aleksejevs Continental Equipment Corp. P.O. Box 18662 Milwaukee, WI 53218 RE: The tariff classification of machine housings from Mexico Dear Ms. Aleksejevs: In your letter dated June 10, 1992 you requested a tariff classification ruling. Your firm intends to import "tanks" made of mild or stainless steel. The tanks, as imported, will not contain any mechanical components. After importation into the United States piping, doors, valves and various mechanical components such as pumps and motors will be assembled onto them, thus producing case washer machines used to clean plastic or wire beverage and dairy cases. The tanks, in effect, will form the outer housing of the case washer machines. The imported tanks will be rectangular in shape and from 6 to 24 feet in length, depending on the case washer model in which they will be used. In a telephone conversation with a member of my staff, you stated that the tanks will contain cut-outs or openings in specific locations in order to accommodate the components assembled onto them by your firm, and that they are designed solely for use in the fabrication of various models of case washer machines. The imported tanks, by their shape and construction, will be suitable for use solely or principally as parts of case washer machines. Accordingly, the applicable subheading for the tanks will be 8422.90.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machinery for cleaning or drying bottles or other containers. The duty rate will be 3.6 percent ad valorem. Articles classifiable under subheading 8422.90.9020, 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