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NY 850403




March 29, 1990

CLA-2-87:S:N:N1:101-850403

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060

Mr. John F. Cowen
Philip T. Cowen
Customhouse Brokers
1918 E. Elizabeth
Brownsville, TX 78520

RE: The tariff classification of motor vehicle accessories from Mexico

Dear Mr. Cowen:

In your letter dated March 5, 1990, on behalf of Autotron, Longmont, Co., you requested a tariff classification ruling. You indicate that Autotron will be involved in assembly operations of U. S. components in Mexico. You have submitted a sample of each product you will import.

The radiator bug screen is comprised of a steel alloy screen, polyester fabric, and eye grommets which fasten the bugscreen to the front of a truck tractor. The article covers the outside of the truck tractor radiator and is used to keep insects from clogging the radiator.

The radiator cover is comprised of bonded polyester fabric, a zipper, eye grommets that fasten the cover to a truck tractor radiator, snaps, and a decal which is silk screened onto the front of the cover. The article is used to cover the radiator where it helps keep the engine warm in winter by allowing less cold air to strike the radiator. The zipper portion of the cover is opened to allow air in and closed to keep air out.

The applicable subheading for the truck tractor radiator bug screen and cover will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem.

Subheading 9802.00.80, HTS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting.

All three requirements of subheading 9802.00.80, HTS, must be satisfied before a component may receive a duty allowance. An article entered under subheading 9802.00.80, HTS, is subject to duty upon the full value of the imported assembled article less the cost or value of such U. S. components, upon compliance with the documentary requirements of section 10.24 of the Customs Regulations (19 CFR 10.24).

If you want a ruling on the applicability of subheading 9802.00.80, HTS, for your specific merchandise, please address your request to:

U. S. Customs Service
Office of Regulations and Rulings
1301 Constitution Ave., N.W.
Washington, DC 20229-0001

Indicate exactly what material is sent to Mexico, fully explain the assembly process in Mexico, describe what job is performed by Autotron, note where the cutting process takes place (in the U. S. or Mexico), and list the value of the material that is sent to Mexico and the value of the completed article.

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

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