NY 876808
AUG 07 1992
CLA-2-84:S:N:N1:105 876808
Ms. Carole Aleksejevs
Continental Equipment Corp
P.O. Box 18662
6103 N. 76th Street
Milwaukee, WI 53218
RE: The tariff classification of an ice builder housing from
Mexico
Dear Ms. Aleksejevs:
In your letter dated July 24, 1992 you requested a tariff
classification ruling.
Ice builders are used to store refrigeration in the form of
ice built up on their coils. The ice can be produced during
periods of low demand for electricity and then used to cool
during high peaks. Most of your ice builders are used by
dairy/cheese/yogurt companies in the processing of their
product.
You are planning to import from Mexico only the steel
housings made of type 1020 mild steel. After import, insulation
and aluminum panels will be added around all four sides, as well
as an aluminum top and all internal evaporator coils, electrical
and refrigerant controls, and piping con- nections. The end
panels of the housings will have cutouts to receive the piping
connections.
The applicable subheading for the ice builder housing will
be 8418.99.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts of other refrigerating or
freezing equipment, electric or other. The duty rate will be 2.9
percent ad valorem.
Articles classifiable under subheading 8418.99.0060, 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