CLA-2 RR:CR:TE 963569 jsj
8716.90.5010
8716.90.5030
Port Director
U.S. Customs Service
Juarez / Lincoln Bridge
Administrative Building No. 2
Laredo, Texas 78040
Re: Internal Advice 13/98; Wheelbarrow Parts; Wooden Wedges and Stays; Classification; North American Free Trade Agreement; Country of Origin.
Dear Port Director:
The purpose of this correspondence is to respond to the request for Internal Advice from Cabello-Canales Worldwide, on the behalf of Union Tools Corp., Inc. The correspondence in issue requested internal advice concerning the classification of wooden wedges and stays used in the manufacture of wheelbarrows and the country of origin marking requirements of “wheelbarrow parts kits.”
This advice, requested pursuant to 19 C.F.R. 177.11, is being issued subsequent to the following: (1) A review of the submission of Cabello-Canales dated April 28, 1998; (2) A review of the memorandum submitted to the Customs Information Exchange by the Port Director, Port of Laredo; (3) A review of a memorandum on the Internal Advice (I.A.) request from Customs National Commodity Specialist Division; and (4) A review of the Union Tools parts list and diagram for a wheelbarrow.
FACTS
The articles in issue include the following: (1) Wooden wedges (Union Tools part 99-105), wooden short cross stays (Union Tools part 99-121) and wooden long cross stays (Union Tools part 99-099), exported from Malaysia to Mexico; (2) Metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts (or screws) and wheels or rims sourced in Mexico; and (3) Tires exported from Taiwan to Mexico.
The wooden wedges and stays will be imported into Mexico from Malaysia “varnished and finished with drilled slots.” Correspondence of Cabello-Canales, p. 2 (April 28, 1998). It is the understanding of Customs from a review of the Union Tools parts list and diagram that both the wedges and stays will have drilled holes.
The precise measurements, particularly the degree of the angles, the lengths and widths of the wedges, and the lengths and widths of the stays have not been provided to Customs. It is the understanding of Customs that the wedges facilitate the placement of the tray on the handles and the stays provide stabilization between the handles and legs of the wheelbarrow. Customs information concerning the dimensions and functions of the wedges and stays has been derived from a review of the Union Tool parts list and diagram.
The tires will be mounted on the rims in Mexico.
The articles in issue, which will be packaged and exported from Mexico to the United States, include all of the parts necessary to assemble a wheelbarrow, except the tray and handles.
ISSUES
Classification
The classification issues, all pursuant to the Harmonized Tariff Schedule of the United States, are two-fold:
(1) What is the classification of the wooden wedges, short cross stays and long cross stays when imported into Mexico from Malaysia ? and
What is the classification, for the purpose of determining whether the merchandise qualifies for preferential tariff treatment in accordance with the North American Free Trade Agreement (NAFTA), of the wooden wedges, short cross stays and long cross stays when imported into the United States from Mexico with the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts (or screws) and the tire assembled on the wheel or rim ?
NAFTA Eligibility and Marking Requirements
The NAFTA eligibility and marking requirements issues are two-fold:
(3) Are the wheelbarrow parts, as imported into the United States from Mexico, “goods originating in the territory of a NAFTA party” and eligible for Column 1, Special, tariff treatment in accordance with the NAFTA ? and
(4) What are the country of origin marking requirements for the wooden wedges, short cross stays and long cross stays when imported into the United States from Mexico with the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts (or screws) and the tire assembled on the wheel or rim ?
LAW AND ANALYSIS
The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is the U.S. Customs Service. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation.
General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, “provided such headings or notes do not otherwise require,” is intended to “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).
The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 1, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN’s are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).
Classification
(1) Classification of the Wooden Wedges and Stays as Imported into Mexico from Malaysia
The initial classification issue concerns the classification of the wooden wedges and stays when imported into Mexico from Malaysia. The classification of the wooden wedges and stays at the time of importation into Mexico is only relevant to the U.S. Customs Service because the importer has suggested entitlement to preferential tariff treatment pursuant to the North American Free Trade Agreement (NAFTA).
Proper implementation of the NAFTA requires Customs to determine whether merchandise that is initially imported into Mexico and subsequently exported from Mexico into the United States may be considered a good originating in the territory of a NAFTA Party. Resolution of the issue of whether goods initially imported into the territory of either Mexico or Canada and then subsequently imported into the United States qualify as goods originating in the territory of a NAFTA Party requires the Customs Service to render a classification decision on merchandise in the condition in which it was imported into one of the other NAFTA countries and then a classification decision concerning the merchandise at the time and in the condition in which it is subsequently imported into the United States from the other NAFTA Party.
The wooden wedges, short cross stays and long cross stays in the condition in which they are imported into Mexico from Malaysia are pieces of wood cut to specific dimensions to fit the undercarriage of a wheelbarrow. The wedges are cut to specific lengths with specific angles. The stays are cut to specific lengths, widths and thickness. The wedges and stays, as imported into Mexico, are varnished and have drilled holes or slots through which nuts and bolts or screws will be used to attach the handles to the wheelbarrow tray or axle.
Commencing classification of the wooden wedges and stays, in the condition in which they are imported into Mexico, the U.S. Customs Service examined Chapter 87, Vehicles Other than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof. Complete wheelbarrows have been classified by Customs in accordance with GRI 1 in heading 8716, HTSUSA. See HQ 560936 (April 21, 1999); See also Explanatory Note 87.16 (B) (identifying wheelbarrows as hand propelled vehicles). Heading 8716, HTSUSA, provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof.”
Since the merchandise is not a complete wheelbarrow, the issue is whether the wooden wedges and stays constitute parts of a non-mechanically propelled vehicle properly classified as “Parts” in subheading 8716.90, HTSUSA. The Explanatory Notes to heading 8716, HTSUSA, indicate that merchandise classified as “parts” should comply with two conditions: (1) The merchandise “must be identifiable as being suitable for use solely or principally with” a wheelbarrow; and (2) The merchandise must not be excluded from classification in Section XVII, Vehicles, Aircraft, Vessels and Associated Transport Equipment, by the Notes to Section XVII. It is the conclusion of this office that the wooden wedges and stays are “identifiable as being suitable for use solely or principally with” a wheelbarrow and are not merchandise excluded from classification in Chapter 87 by the notes to Section XVII.
Referencing the memorandum of the Port Director, Port of Laredo, the wooden wedges and stays are constituent elements of a wheelbarrow without which a wheelbarrow could not function and are identifiable by their shape and characteristics as being solely or principally parts of a wheelbarrow. The wooden wedges and stays have unique dimensions, are finished, have pre-drilled holes, have no use individually and must be combined with other articles to be of value. They are designed to be suitable for use solely or principally with a wheelbarrow.
The importer’s Customs broker suggests that Section XVII, Note (2)(a) precludes classification of the wedges and stays in heading 8716, HTSUSA. Section XVII, Note (2)(a) states that the expressions “parts” and “parts and accessories” do not apply to “[j]oints, washers or the like of any material” whether or not they are identifiable as for goods of Section XVII. It is the conclusion of the Customs Service that the wooden wedges and stays are not “like” joints or washers such as to preclude their classification in any chapter of Section XVII.
Customs considers “[j]oints, washers or the like” to encompass devices similar to gaskets and o-rings that ensure tight seals, relieve friction or distribute pressure. See generally HQ 088990 (Aug. 2, 1991). This determination is supported by the Explanatory Notes and the common understanding of the terms joints and washers derived from a review of reliable dictionaries. See generally Baxter Healthcare Corp. v. United States, 182 F.3d 1333, 1337 (Fed. Cir. 1999).
The General Explanatory Notes to Section XVII, particularly (III) PARTS AND ACCESSORIES, indicate that the parts and accessories to be excluded from classification in Section XVII are “[j]oints, gaskets, washers and the like.” It is specifically noted that the General Explanatory Notes offer a more descriptive understanding of joints and washers by including “gaskets” in the description. The inclusion of gaskets along with joints and washers supports Customs conclusion that the parts or parts and accessories excluded from classification in Section XVII are interchangeable general merchandise parts designed to ensure a tight seal, relieve friction or distribute pressure.
The EN’s to heading 8716, HTSUSA, provide a non-exclusive list of merchandise the drafters of the EN’s considered to be “parts.” This list includes chassis and component parts, axles, bodies and parts thereof, wooden or steel wheels and parts thereof, coupling devices, brakes and parts thereof and shafts, swingle-bars and similar parts. See Explanatory Note 87.16, “PARTS.” It is the determination of the Customs Service that the wooden wedges and stays, although not specifically identified in EN 87.16, are similar to the items listed and, therefore, properly classifiable in heading 8716, HTSUSA.
Joints are defined as a “part or space included between two articulations, knots, or nodes” and as “[a] point or position at which two or more things are joined” or as a “[m]anner of joining.” Webster’s New Collegiate Dictionary, G. & C. Merriam Webster Company (1977); Webster’s II New Riverside University Dictionary, The Riverside Publishing Company (1984). Washers are defined as “ a flat thin ring or perforated plate used in joints or assemblies to ensure tightness, prevent leakage, or relieve friction” and as a “small perforated disk placed beneath a nut or at an axle bearing or joint to relieve friction, prevent leakage, or distribute pressure.” Webster’s New Collegiate Dictionary; Webster’s II New Riverside University Dictionary. The wooden wedges and stays are not similar to joints or washers, as they are defined in the dictionaries consulted by Customs. The wedges and stays are principally designed to attach a specific axle and tray to specific wheelbarrow handles and provide stable separation between the two handles. See Section XVII, Note 3 (providing that “parts” are something suitable for use solely or principally with an article of chapters 86 to 88). The wedges and stays are not principally intended to relieve friction, prevent leakage or distribute pressure.
The wooden wedges and stays to be imported by Union Tools, subsequent to a review of the explanatory notes and the dictionary definitions, are not joints washers or the like. They are not precluded from classification in Chapter 87 by the notes to Section XVII. The wooden wedges and stays are parts of a wheelbarrow and properly classified in subheading 8716.90.5060, HTSUSA. Subheading 8716.90.5060, HTSUSA, provides for:
Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof:
Parts:
Other;
8716.90.5060 Other.
Classification of the Merchandise as Imported into the United States from Mexico
The wooden wedges, short cross stays and long cross stays when imported into the United States from Mexico will be accompanied by the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts (or screws) and the tire assembled on the rim. It is Customs understanding that these items will be imported into the United States packaged together or will be presented for entry into the United States in a single shipment. The only parts of the wheelbarrow that will not be imported with the wedges and stays are the trays and handles.
General Rule of Interpretation 1 provides for the classification of the wooden wedges, short cross stays, long cross stays, metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets and the tire assembled on the rim. These items are classifiable pursuant to the terms of heading 8716, HTSUSA, as “[t]railers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof.” (Emphasis added).
All of the merchandise addressed in the preceding paragraph, except the nuts and bolts or screws, are also all classifiable at the six digit subheading in subheading 8716.90, HTSUSA, as “Parts,” and subsequently at the eight digit level in subheading 8716.90.50, HTSUSA, as “Other.” The wooden wedges, short cross stays, long cross stays, metal legs, leg pads, braces, noses, tray braces are classifiable at the ten digit level in subheading 8716.90.5060, HTSUSA, as “Other.” The bearings, axle rods and axle brackets are classifiable at the statistical level in subheading 8716.90.5010, HTSUSA, as “Axles and parts thereof.” The tire mounted on the rim is classifiable in subheading 8716.90.5030, HTSUSA, as “Wheels.”
The nuts and bolts (or screws), pursuant to Legal Note 2 (b) of the Section XVII notes, are not classifiable in Section XVII. Legal Note 2 (b) provides that the expression “parts” does not apply to “[p]arts of general use, as defined in note 2 to section XV, of base metal.” Section XVII, Legal Note 2 (b). Section XV, Note 2 provides, in part, that “the expression ‘parts of general use’ means:…(a) Articles of heading…7318 and similar articles of base metals.” Heading 7318, HTSUSA, provides for the classification of screws, bolts and nuts made of iron or steel. The information provided Customs does not enable a classification determination for the nuts and bolts or screws beyond the heading level.
The Customs Service contemplated whether the merchandise should be classified pursuant to the dictates of GRI 3 because the goods are prima facie classifiable under two or more headings and will be packaged together for export to the United States. The wooden wedges, short cross stays, long cross stays, metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets and the tire assembled on the wheel or rim are classified in heading 8716, HTSUSA, and the nuts and bolts or screws are classified in heading 7318, HTSUSA.
The application of General Rule of Interpretation 3, particularly GRI 3(a) provides, that merchandise should be classified according to the heading which affords the most specific description, unless the multiple headings under consideration refer to only part of the materials or substances contained in goods that are mixed or composite, or to only part of “items in a set put up for retail sale.” The wooden wedges, short cross stays, long cross stays, metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, the tire assembled on the rim and the nuts and bolts or screws are not mixed or composite goods, warranting inquiry into the issue of whether they cumulatively constitute “items in a set put up for retail sale.” General Rule of Interpretation 3.
The General Rules of Interpretation do not define the phrase “items in a set put up for retail sale.” The Explanatory Notes do, however, offer guidance. The precise phrase in GRI 3(a) “items in a set put up for retail sale” is not addressed in the EN’s. The EN’s do however address a similar phrase employed in GRI 3(b). The phrase employed in GRI 3(b) and discussed in the EN’s is “goods put up in sets for retail sale.” General Rules for the Interpretation of the Harmonized System, Rule 3 (b), Explanatory Note (X). It is the conclusion of the Customs Service that the two phrases address the same issue.
Explanatory Note (X) of GRI 3(b) provides three factors to be considered when determining whether goods have been put up in sets for retail sale. The factors are:
The goods consist of at least two different articles that are, prima
facie, classifiable in different headings;
The goods consist of articles put up together to “meet a particular
need or carry out a specific purpose;” and
The goods are “put up in a manner suitable for sale directly to
users without repacking.” General Rules for the Interpretation of the Harmonized System, Rule 3(b), Explanatory Note (X) (a) – (c).
A review of the HTSUSA and an examination of all of the merchandise in the condition in which it will be imported leads Customs to the conclusion that it does not constitute a set. The articles to be imported by Union Tool, parts of wheelbarrows, do not constitute articles “put up in a manner suitable for sale directly to users without repacking.” General Rules for the Interpretation of the Harmonized System, Rule 3(b), Explanatory Note (X)(c). The articles constitute parts of wheelbarrows, but lack the essential elements of the wheelbarrow tray and tray handles. Union Tool’s merchandise is of no value to the user of a wheelbarrow without the tray and tray handles and must be repackaged subsequent to importation with a tray and tray handles. See generally HQ 952653 (Dec. 31, 1992).
NAFTA Eligibility and Marking Requirements
(3) NAFTA Eligibility
The NAFTA eligibility issue, as presented to the Customs Service, concerns the eligibility of the merchandise addressed in this ruling letter to qualify for preferential tariff treatment pursuant to the North American Free Trade Agreement. The merchandise that necessitates the resolution of this question is the wooden wedges and stays that will be imported into Mexico from Malaysia, and the tire of Taiwanese origin mounted in Mexico on the wheel of Mexican origin.
Beginning with the understanding that the wooden wedges and stays were not “wholly obtained or produced” in Mexico, the question becomes whether the wedges and stays, when accumulated with the other wheelbarrow parts at the time of importation into the United States qualify for NAFTA preferential tariff treatment. General Note 12 (b) provides, in part, that goods imported into the customs territory of the United States will be eligible for NAFTA tariff treatment as “goods originating in the territory of a NAFTA party” only if:
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--
except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or
the goods satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note.
The wheelbarrow parts, therefore, only qualify for NAFTA treatment if they meet the requirements of General Note 12 (b)(ii)(A) by having been transformed in the territory of Mexico, such that the non-originating wooden wedges and stays undergo a change in tariff classification as set forth in subdivision (t).
General Note 12, subdivision (t), Chapter 87, rule 46 provides: “A change to subheading 8716.90 from any other heading.” The wooden wedges and stays, when imported into Mexico from Malaysia are properly classified in subheading 8716.90, HTSUS. The wooden wedges and stays when imported into the United States from Mexico continue to be classified in subheading 8716.90, HTSUS. The wedges and stays, since there will be no change in tariff classification from the time they are imported into Mexico to the time they are imported into the United States, are not considered to be goods originating in the territory of a NAFTA party. The wedges and stays are not eligible to receive duty treatment in accordance with the North American Free Trade Agreement.
The determination of whether tires of Taiwanese origin mounted in Mexico on wheels of Mexican origin qualify as “goods originating in the territory of a NAFTA party” is also resolved pursuant to General Note 12 (t)/87.46. The tires are classified, prior to their assembly on the wheels, in heading 4011, HTSUSA. Heading 4011, HTSUSA, provides for the classification of “New pneumatic tires, of rubber.” See generally Explanatory Note 40.11.
The tires of Taiwanese origin when mounted on the wheels of Mexican origin are classified in subheading 8716.90.5030, HTSUSA. Subheading 8716.90.5030, HTSUSA, provides for the classification of “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other; Wheels.” Since the classification of the tires changes from heading 4011, HTSUSA, to subheading 8617.90, HTSUSA, after their assembly on the wheel, the tires meet the requirements of General Note 12 (b) and are eligible for preferential tariff treatment pursuant to NAFTA.
(4) Country of Origin Marking Requirements
The marking statute, section 304 of the Tariff Act of 1930, as amended, mandates that, unless otherwise excepted, every article of foreign origin, or its container, imported into the United States shall be marked with its country of origin in a conspicuous place as legibly, indelibly and permanently as the nature of the article or its container will permit. See 19 U.S.C. 1304(a) (West 1999). Congress delegated to the Secretary of the Treasury the authority to promulgate regulations to give effect to this legislation. See id.
Customs regulations, particularly Part 134, implements the country of origin marking requirements and the exceptions set forth in 19 U.S.C. 1304. Section 134.1(b) of Customs regulations defines “country of origin” as:
[T]he country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.
The country of origin of the wooden wedges and stays, according to the information provided the Customs Service, is Malaysia. The Customs Service assumes, based on the information it has been provided, that the wooden wedges and stays were either entirely manufactured in Malaysia from Malaysian wood or underwent substantial transformation in Malaysia.
The “NAFTA Marking Rules” must be examined to address the marking requirements of the remaining items. The “NAFTA Marking Rules,” provided for in 19 C.F.R. 134.1(j), “are the rules promulgated for the purposes of determining whether a good is a good of a NAFTA country.” A “good of a NAFTA country,” pursuant to section 134.1(g) of Customs regulations, is “an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.” The NAFTA Marking Rules are set forth in 19 C.F.R. Part 102.
Customs regulations, Part 102, provide the NAFTA rules of origin for the purpose of marking. Section 102.11 establishes the hierarchy to be utilized to determine whether a good is a good of a NAFTA country. The country of origin of a good, pursuant to section 102.11(a), is the country in which:
The good is wholly obtained or produced;
The good is produced exclusively from domestic materials; or
Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in § 102.20 and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied.
The Customs Service has been advised that the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts or screws will all be “sourced” in Mexico. This information suggests that the articles are of Mexican origin, but is not sufficient for this office to render a binding ruling pursuant to Part 102 of Customs Regulations. No origin determination will be made with regard to the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods, axle brackets, nuts and bolts or screws.
The remaining wheelbarrow parts to be imported by Union Tool are the tire of Taiwanese origin assembled in Mexico on the metal wheel or rim of Mexican origin. Section 102.11(a)(1) and (2) are not beneficial in determining the origin of the Taiwanese tire assembled on the Mexican wheel, because the assembled article was not wholly obtained or produced in a single country, nor was it produced exclusively from domestic materials. Subparagraph (a)(3) does, however, assist in the origin determination.
Section 102.11(a)(3) of Customs Regulations enables the origin of imported merchandise to be determined if the merchandise under goes the requisite tariff shift. The tariff shift requirement for the Taiwanese tire assembled on the Mexican wheel is set forth in section 102.20. Section 102.20 provides, in part, “8716.90…..A change to subheading 8716.90 from any other heading, except subheading 8709.90 or 8431.49.”
The tire of Taiwanese origin assembled in Mexico on the metal wheel or rim of Mexican origin, subsequent to assembly, is classified in subheading 8716.90.5030, HTSUSA. The tire, which in this instance is the foreign material that is required to under go the applicable change in tariff classification, is classified in heading 4011, HTSUSA, prior to its assembly on the wheel. Since the assembled article is classified in subheading 8716.90, HTSUSA, and the tire, prior to its assembly, was not classified in subheading 8709.90, HTSUSA, or 8431.49, HTSUSA, the requisite change tariff classification has been met and the assembled article is considered to be of Mexican origin.
HOLDING
Classification
The wooden wedges, short cross stays and long cross stays, when imported into Mexico from Malaysia, are properly classified in subheading 8716.90.5060, Harmonized Tariff Schedule of the United States Annotated.
The wooden wedges, short cross stays, long cross stays, metal legs, leg pads, braces, noses and tray braces, when imported into the United States from Mexico, are properly classified in subheading 8716.90.5060, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is three and one-tenth (3.1) percent, ad valorem.
The bearings, axle rods and axle brackets, when imported into the United States from Mexico, are properly classified in subheading 8716.90.5010, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is three and one-tenth (3.1) percent, ad valorem.
The tire assembled on the wheel, when imported into the United States from Mexico, is properly classified in subheading 8716.90.5030, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is three and one-tenth (3.1) percent, ad valorem.
The nuts, bolts and/or screws, when imported into the United States from Mexico, are properly classified in heading 7318, Harmonized Tariff Schedule of the United States.
NAFTA Eligibility
The wooden wedges, short cross stays and long cross stays do not meet the requirements of General Note 12 (b)(ii)(A), Harmonized Tariff Schedule of the United States. The wooden wedges, short cross stays and long cross stays, when imported into the United States from Mexico, with the metal legs, leg pads, braces, noses, tray braces, bearings, axle rods and axle brackets do not qualify for NAFTA Column 1, Special Rates of Duty.
The tire, when assembled on the wheel in Mexico, meets the requirements of General Note 12 (b)(ii)(A) and is eligible for NAFTA preferential tariff treatment.
Country of Origin and Marking
The country of origin for marking purposes of the wooden wedges, short cross stays and long cross stays is Malaysia and must be marked accordingly.
The country of origin for marking purposes of the tire of Taiwanese origin assembled in Mexico on the metal wheel or rim of Mexican origin is Mexico.
Sincerely,
John Durant, Director
Commercial Rulings Division