CLA-2-87:S:N:N1:101-805046

Mr. Larry Robinette
Quality Products, Inc.
15 Santuck Street
Greenvale, SC 29611

RE: The tariff classification of two dollies and trailers from Mexico.

Dear Mr. Robinette:

In your letter dated November 30, 1994 you requested a tariff classification ruling.

The items are tow dollies and trailers. The tow dollies are designed to transport an automobile, and the trailers are designed to transport automobiles, lawnmowers and other equipment which does not exceed the weight limit. The applicable subheading for the tow dollies and trailers will be 8716.39.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other trailers for the transport of goods. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheading 8716.39.0090, 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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport