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NY M86482




September 25, 2006

CLA-2-98:RR:NC:N1:101 M86482

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.50

Mr. Alex Romero
A.F. Romero & Co., Inc.
1749 Stergios Rd
Calexico, CA
P.O. Box 989
Calexico CA 92231

RE: The tariff classification of automotive rim forgings from Mexico after certain operations are performed in Mexico.

Dear Mr. Romero:

In your letter dated August 28, 2006 you requested a tariff classification ruling on behalf of your client Prime Wheel Corporation of Gardena, California.

Prime Wheel Corporation imports forgings of automotive rims from Taiwan. They are imported duty paid in Long Beach, California. After importation and payment of duty, they are sent to Mexicali, B.C Mexico for the following operations:

Staging
Grinding with air grinder
Polishing with polishing wheel
Sanding
Buffing
Cleaning

After this process, each wheel must be free of any polish imperfections, the color must be even in all polished areas, the wheel must be free of pits, nicks and scratches in the face, and must be free of polish compound.

After the polishing in Mexico, they are returned to the US and a formal entry is filed. In the US the wheels undergo the following processes:

Compound removal
Pre-clean spray wash
Clean spray wash
Rinse spray wash
Deoxidizer spray: Pre-treatment process prior to painting the wheels Rinse spray wash
Oven Drying
Apply clear coat: Powder pain process
Curing
Coating thickness inspection
Packaging

The applicable subheading for the altered forgings will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles returned to the United States after having been exported for repair or alterations. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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