The tariff classification of a rebuild kit from Mexico

N099337 April 21, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Arturo Gonzalez, Import Export Administrator Fontaine Fifth Wheel Company 7574 Commerce Circle Trussville, AL 35173-2897 RE: The tariff classification of a rebuild kit from Mexico Dear Mr. Gonzalez, In your letter dated March 29, 2010, you requested a tariff classification, NAFTA determination and Country of Origin ruling. The item under consideration is a Rebuild Kit (KIT-RPR-6000L); it consists of a set of replacement parts for a Fifth Wheel Hitch. A Fifth Wheel Hitch is an industrial clasp attached onto a road tractor as a coupling device to connect the road tractor to a trailer or semi-trailer. The Kit, as imported, is comprised of the following articles - 1. 8" X 4" X 4" Corrugated Cardboard Retail Box 2. LT-003 6000CC series Assembly/Disassembly Instructions 3. 100-115 Bushing 4. 600-129 Bushing 5. 1200-125 Bushing 6. 300-103-9 Hexagonal Locknut 1/2-13 GRA 7. 1200-201-L-P Left Hand Forged Jaw Painted 8. 1200-202-L-P Left Hand Forged Wedge Painted 9. 200-136 Spring 10. 300-138 Spring 11. 300-274 Spring The applicable classification subheading for the Rebuild Kit (# KIT-RPR-6000L), when imported as separate sets packaged individually in boxes suitable for retail sale, will be 8708.99.8180, HTSUS, which provides for " Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other." The rate of duty will be 2.5%. In your request, you also asked about the applicability of the North American Free Trade Agreement (NAFTA) and the appropriate Country of Origin of the Rebuild Kit (KIT-RPR-6000L). Based on the information provided, all components of the Rebuild Kit, except for the Hexagonal Locknut (# 300-103-9), originate in either the U.S. or Mexico and, therefore, it does qualify for NAFTA preferential treatment because it meets the requirements of HTSUS General Note 12(t), Chapter 87., 36.(B). The Rebuild Kit (KIT-RPR-6000L) will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements including Regional Value Content requirements. Section 102.11(c) of Title 19 [Customs Duties] of the Code of Federal Regulations (CFR) states “ … [if] the good is … a set … the country of origin of the good is the country or countries of origin of all materials that merit equal consideration for determining the essential character of the good.” The Rebuild Kit (KIT-RPR-6000L) is a set because it meets the criteria for sets detailed in Explanatory Note RULE (3) (b) (X) of the Explanatory Notes (ENs) to the Harmonized Tariff Schedule (HTS): it consists of at least two articles which are, prima facie, classifiable in different [HTS] headings; it consists of products or articles put up together to meet a particular need or carry out a specific activity (repair a fifth wheel) and is put up in a manner suitable for sale directly to users without repacking (imported separately in a box with retail printing information on the outside). Explanatory Note RULE 3 (b) (VIII) states “The factor which determines essential character will vary … . It may … be determined by the nature of the … component … .” The two components in the Rebuild Kit that impart its essential character are the Jaw and Wedge. They both form the part of the fifth wheel that holds the trailer mount in place to form a stable connection between the road tractor and the trailer or semi-trailer. Since the country of origin of both the Jaw and Wedge is Mexico, the country of origin of the Rebuild Kit (KIT-RPR-6000L) is also determined to be Mexico. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. This ruling is being issued under the provisions of Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division