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NY 872119

March 13, 1992

CLA-2-73:S:N:N1:115 872119


TARIFF NO.: 7326.90.9090

Mr. Earl A. Roberts
Richard L. Jones
475 Railroad Blvd.
P.O. Box 472
Calexico, CA 92231

RE: The tariff classification of foundations from Mexico.

Dear Mr. Roberts:

In your letter dated February 21, 1992, you requested a tariff classification ruling, on behalf of your client, International Manufacturing Technologies, Inc. (IMT), Fresno, CA. IMT imports products from its subsidiary, Tecnologias Internacionales de Manofactura, S.A. (TIMSA).

The subject items are known as equipment foundations. They are used in the shipping industry. Shipboard equipment foundations are bases that are designed specifically for and that become integral with the specific piece(s) of equipment to which the foundations are mated. For example, the ship designer will select a pump and an associated motor for a specific application (i.e., "fresh water service pump"). The designer will then design a base for the pump and motor, and issue a drawing. IMT/TIMSA (or another subcontractor) will build the foundation in accordance with the drawing and the foundation will be mated with the pump and motor by the shipyard prior to installation onboard ship. These foundations are made of steel.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the steel foundations will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

Articles classifiable under subheading 7326.90.9090, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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