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NY 817801




February 2, 1996

CLA-2-85:RR:NC:MA:109 817801

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.50

Ms. Mary Gill
AT&T
Guilford Center 1 - 3A10
P.O. Box 25000
Greensboro, North Carolina 27420

RE: The tariff classification of telephones imported from Thailand and reimported from Mexico after alterations are made to the plastic shell (housings) of the phones.

Dear Ms. Gill:

In your letter dated December 21, 1995, you requested a tariff classification ruling.

The merchandise is described in your letter as corded telephones, Model 250 traditional desk, Model 250 traditional wall mounted and Model 150 desk trimline. The phones are manufactured in Thailand and imported into the U.S. completely finished and ready for use. All import duties are paid. According to your letter, AT&T plans to subsequently ship the phones to Mexico wherein the AT&T logo will be removed from the phone's plastic shell and replaced with specific customer logos. Certain customer literature will also be replaced in Mexico. You state in your letter that the processing will not change the function or essential characteristic of the phones. The phones are shipped completely finished to Mexico.

In A.F. Burstrom v U.S., the Court has stated that a new article is created if there is a new name, value, appearance,size, shape and use as well as a different tariff provision. Based on information provided in your letter, the phones are shipped completely finished to Mexico and undergo none of the above mentioned changes. Therefore, the applicable subheading for the processing described in your letter to be performed in Mexico will be 9802.02.50, Harmonized Tariff Schedule of the United States (HTS), 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: Artcles exported for repairs or alterations: Other." The rate of duty will be "A duty upon the value of the repairs or alterations...."

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,

Roger J. Silvestri
Director

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