quipment Company, 340 Sanford Road South, Churchville, New York 14428-9548.

UNITED STATES GOVERNMENT DEPARTMENT OF THE TREASURY Memorandum UNITED STATES CUSTOMS SERVICE DATE: March 15, 1995 FILE: CLA-2-87:S:N:N1:101-807306 TO: DIRECTOR, OFFICE OF REGULATIONS AND RULINGS HEADQUARTERS, U.S. CUSTOMS SERVICE FROM: CHIEF, MACHINERY BRANCH NEW YORK SEAPORT SUBJECT: Importation of a truck to the United States. We have reviewed the request for a binding ruling from G.B. Spotts of the Churchville Fire Equipment Company, 340 Sanford Road South, Churchville, New York 14428-9548. The requestor will send a previously purchased Hino cab chassis to Canada where a Canadian made box will be attached by the box manufacturer. The finished truck will then be entered into the United States. The requestor believes that the imported finished truck should not be assessed a full duty of 25 percent ad valorem on the full value of the entire finished article. This office can find no accommodation in the Tariff Schedules which would reduce the duty obligation of the importer. Similarly, NAFTA would not apply. We are forwarding this request to your office because it involves a foreign manufactured good sent to Canada where a substantial transformation takes place and a new article of commerce is created. If you have any further questions regarding this matter, please contact NIS 101 at 212-466-4667. Please send a copy of your reply to this office. Robert Slomovitz