The tariff classification of an ice builder housing from Mexico

NY 876808 AUG 07 1992 CLA-2-84:S:N:N1:105 876808 CATEGORY: Classification TARIFF NO.: 8418.99.0060 Ms. Carole Aleksejevs Continental Equipment Corp P.O. Box 18662 6103 N. 76th Street Milwaukee, WI 53218 RE: The tariff classification of an ice builder housing from Mexico Dear Ms. Aleksejevs: In your letter dated July 24, 1992 you requested a tariff classification ruling. Ice builders are used to store refrigeration in the form of ice built up on their coils. The ice can be produced during periods of low demand for electricity and then used to cool during high peaks. Most of your ice builders are used by dairy/cheese/yogurt companies in the processing of their product. You are planning to import from Mexico only the steel housings made of type 1020 mild steel. After import, insulation and aluminum panels will be added around all four sides, as well as an aluminum top and all internal evaporator coils, electrical and refrigerant controls, and piping con- nections. The end panels of the housings will have cutouts to receive the piping connections. The applicable subheading for the ice builder housing will be 8418.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of other refrigerating or freezing equipment, electric or other. The duty rate will be 2.9 percent ad valorem. Articles classifiable under subheading 8418.99.0060, 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