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NY 815001

October 2, 1995

CLA-2-73:R:N4:115 815001


TARIFF NO.: 7326.90.8590

Mr. Larry Robinette
Western Quality Products
3600 W Dickinson Blvd.
Fort Stockton, TX 79735

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a heavy duty engine stand from Mexico.

Dear Mr. Robinette:

In your letter dated September 5, 1995, you requested a ruling on the status of a steel engine stand from Mexico.

The subject item is a steel engine stand. It will be used to support engine blocks for assembly or reconditioning.

At least 95% of all materials is US, Canadian or Mexican made. The balance is of foreign origin.

In order to be classified under the NAFTA provisions one of the following general rules found in Section 102.11 must be met to determine the country of origin.

Subpart B Rules of Origin Section 102.11 General Rules states (a) the country of origin of a good is the country in which: (1) The good is wholly obtained or produced; (2) The good is produced exclusively from domestic materials; or (3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in Section 102.20 and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied. This office will classify the work station as an article of iron or steel, other.

To determine if the imported merchandise is eligible for NAFTA consideration, one of the conditions of Section 102.11 of the General Rules must be met. In this instance, condition 3 above is applicable.

The applicable tariff provision for the work station will be 7326.90.8590, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other articles of iron or steel, other. The general rate of duty will be 5.1% ad valorem.

Each of the non-originating materials used to make the engine stands has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/73-27. The engine stands will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Roger J. Silvestri

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