CLA-2-87:RR:NC:1:101 C82088

Mr. Jess R. Burgos
Regency Industries, Inc.
2335 Roll Drv.
Suite 327
San Ysidro, CA 92173

RE: The tariff classification of a trailer body shell from Mexico

Dear Mr. Burgos:

In your letter dated December 5, 1997, you requested a tariff classification ruling.

The item concerned (shown below) is the fiberglass shell of a BURRO Travel Trailer. The shells will be either 13' or 17' long.

The item will be manufactured by Regency Industries, Inc. of Blue Jay, California in Tijuana, Mexico and imported by them through the Port of Otay Mesa, California.

The applicable subheading for the trailer body shell will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers . . . : Parts: Other: Other. The rate of duty will be 3.1% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division