The tariff classification of a truck from the U.S. and Mexico

N200758 February 13, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 9802.00.5060 Daniel M. Bazua, General Manager Richard L. Jones Customshouse Brokers, Inc. P.O. Box 7350 San Luis, AZ 85349-6810 RE: The tariff classification of a truck from the U.S. and Mexico Dear Mr. Bazua, In your letter dated January 18, 2012, you requested a tariff classification ruling on behalf of Enviroquip, LLC of Ontario, California. You state that the item is a fully-operational diesel truck which will be exported to Mexico from the United States where it will be altered and transformed into a Front- or Side-loader Garbage Truck. After that process has been completed, the diesel garbage truck will be imported back into the United States. All trucks being exported to Mexico exceed a gross vehicle weight (GVW) of 20 metric tons and are designed for the transportation of goods. The front- or side-loader container is manufactured from steel sheets that go through a series of processes, such as cutting, bending, welding, sandblasting and painting. Electrical wiring, hoses, lights and hydraulic cylinders will then be attached to the container to complete the vehicle. You ask in your request whether the Front- or Side-Loader Garbage Truck being imported back into the U.S. from Mexico is eligible to be classified in subheading 9802.00.5060. Based upon the information in your request, the Front- or Side-loader Garbage Truck can be classified in subheading 9802.00.5060, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for … alterations: Other”. The duty rate will be Free. 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/. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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, Thomas J. Russo Director National Commodity Specialist Division