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NY 880666

CLA-2-98:S:N:N1:105 880666


TARIFF NO.: 9801.00.1099

Mr. John Cain
Cain Customs Brokers Inc.
421 Texano
P.O. Box 150
Hidalgo, TX 78557

RE: The tariff classification of U.S. products packaged in Mexican plastic bags

Dear Mr. Cain:

In your letter dated November 3, 1992 submitted on behalf of Whirlpool Corporation you requested a tariff classification ruling.

Two clamps, a front foot and a lock nut of United States manufacture, are exported to Mexico. In Mexico the aforementioned washing machine parts will be packaged into plastic bags of Mexican origin and returned to the United States.

General Rules of Interpretation 5(b), of the Harmonized Tariff Schedule of the United States (HTS) states in part that ".....packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods".

Accordingly, U.S. products packaged in Mexican bags is classifiable in subheading 9801.00.1099, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free. This classification applies to all U.S. products that are simply packaged abroad.

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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