CLA-2-87:S:N:N1:101-883496
Mr. Joe Martinez
United Products Sales & Service, Inc.
P.O. Box 38
Justin, TX 76247
RE: The tariff classification of utility trailer top rails, roof
bows and side stiffeners from Mexico
Dear Mr. Martinez:
In your letter dated February 22, 1993 you requested a
tariff classification ruling for utility trailer top rails. You
have submitted photographs of the top rails, along with pictures
of utility trailers showing the roof bows and side stiffeners
that you already import from Mexico.
The top rails will be used in the manufacture of utility
trailers. The rails will be constructed of 14 gauge or 10 gauge
by 2 3/8 inch OD tube. The rails will be precut as follows:
(Product/Photograph AA) "A" end will have a welded cap on
the end
and the "B" end will be open.
(Product/Photograph BB) "A" end will have a welded cap on
the end
and the "B" end will be saddled,
to be prefitted.
(Product CC/no photograph) Both ends will have welded caps,
as imported
As your photographs show, the utility trailer top rails will
be cut to length with pre-welded end caps, and with prefitted or
saddled ends.
You further state that you are already importing the roof
bows in square tubing. These roof bows are also used in the
manufacture of utility trailers. You would like to verify that
the same roof bows and side stiffeners may be imported using
round tubing. The bows are approximately six feet wide by six
feet high. These products will be made of 10 gauge by
1 1/4 inch round tubing and they are imported arched and precut.
The roof bows and side stiffeners are produced in one piece.
The applicable subheading for the utility trailer top rails,
side bows and side stiffeners will be 8716.90.5060, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other parts of trailers and semi-trailers, other. The rate of
duty will be 3.1 percent ad valorem.
Articles classifiable under subheading 8716.90.5060, 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