CLA-2-85:S:N:N1:101-870529
Mr. Philip Freeman
Cain Customs Brokers Inc.
421 Texano
P.O. Box 150
Hidalgo, TX 78557
RE: The tariff classification of distributer caps from Mexico.
Dear Mr. Freeman:
In your letter dated January 8, 1992 you requested a tariff
classification ruling.
You presented two items with samples for classification.
The first item is a small distributer cap suitable for use with a
four cylinder internal combustion engine. The second item is a
larger distributer cap which is also suitable for an eight
cylinder internal combustion engine.
The applicable subheading for the distributer caps will be
8511.90.6040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts of electrical ignition or
starting equipment of a kind used for spark ignition or
compression ignition internal combustion engines. The rate of
duty will be 3.1 percent ad valorem
Articles classifiable under subheading 8511.90.6040, 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