The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an unfinished hydraulic dolly from Mexico; Article 509

NY 815552 November 22, 1995 CLA-2-84:R:N1:103 815552 CATEGORY: Classification TARIFF NO.: 8427.90.0000 Mr. Larry Robinette Quality Products 3600 W. Dickinson Blvd. Fort Stockton, TX 79735 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an unfinished hydraulic dolly from Mexico; Article 509 Dear Mr. Robinette: In your letter dated October 18, 1995 you requested a ruling on the status of an unfinished hydraulic dolly from Mexico under the NAFTA. The one ton heavy duty wheel dolly is a steel dolly consisting of a frame and hydraulic lifting cylinder mounted on a U-shaped rectangular base with four roller bearing casters. It will be imported without its hydraulic cylinder, which will be included by your firm prior to shipping the unit to your customer. The dolly is used to lift, hold, and transport tandem wheels up to 52 inches in diameter during the installation or removal of the wheels from large trucks. The dolly frame can be tilted to allow exact positioning of the wheels during installation. According to your letter, the Mexican manufacturer buys the steel used in the dolly from North American suppliers, and your firm supplies him with nuts and bolts of North American origin. You state that the casters used on the dolly may not be of North American origin, but that they are worth less than 5 percent of the value of the jack. For purposes of this ruling, we assume the steel is produced in North America. The applicable tariff provision for the unfinished one ton heavy duty wheel dolly will be 8427.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other works trucks fitted with lifting or handling equipment: other trucks. The general rate of duty will be free. The casters are considered to be de minimis per HTSUSA General Note 12(f). Accordingly, the unfinished one ton heavy duty wheel dolly, being made entirely in the territory of Canada, Mexico, and/or the United States using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). However, since this merchandise is already unconditionally free of duty, no special duty rate benefit is conferred by the NAFTA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division