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HQ 950162

September 10, 1991

CLA-2 CO:R:C:M 950162 LTO


TARIFF NO.: 8544.51.8000

Mr. Hector Tafoya
Customhouse Brokers
102 E. Calton Road
Suite 5
Laredo, TX 78041

RE: Modification of NY Ruling 864378 concerning tariff classification of electrical extension cords

Dear Mr. Tafoya:

On June 11, 1991, you requested a tariff classification ruling from the Area Director of Customs in New York for a 15- foot heavy duty extension cord imported from Mexico. On August 9, 1991, it was determined in NY Ruling 864378 that the extension cord was classifiable under subheading 8544.51.8000, Harmonized Tariff Schedule of the United States (HTSUSA).

Under the "General" subcolumn, the applicable rate of duty for articles classified under this subheading is 5.3% ad valorem. However, NY Ruling 864378, utilizing the "Special" subcolumn, advised you that the following duty concession was applicable:

Articles classifiable under subheading 8544.51.8000, HTS, exported on or after July 1, 1991, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We have reviewed this matter and have determined that reference to the above duty concession was improper. In the "Special" subcolumn for subheading 8544.51.8000, HTSUSA, there is an "A*". This symbol indicates that certain beneficiary developing countries (BDC's) are not eligible for preferential treatment under the GSP with regard to any article provided in the designated provision. While there is an "A*" for the applicable subheading, there is no corresponding exclusion listed in General Note 3(c)(ii)(D), HTSUSA. The U.S. International Trade Commission (USITC) has indicated to Customs that General Note 3(c)(ii)(D), HTSUSA, should show Mexico as the excluded country for this tariff provision. Unfortunately, this exclusion was omitted during the printing of Supplement 1 to the 1991 HTSUSA. It was a typographical error and will be corrected in the next printing of the HTSUSA or a supplement thereof. Attached for your information is a memorandum from Customs Headquarters dated August 7, 1991, regarding this error.

Because Customs is an administrative agency it is not authorized to deviate from the HTSUSA. Therefore, it is necessary to modify NY Ruling 864378 by advising you that the duty concession set forth in that ruling is not applicable to articles classifiable under subheading 8544.51.8000, HTSUSA, imported from Mexico. Thus, the applicable rate of duty for the electrical extension cords is 5.3% ad valorem.


John Durant, Director

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