The tariff classification of injection molded plastic partsfor an alignment assembly from Mexico.

NY 862763 May 09, 1991 CLA-2-39:S:N:N3G:221 862763 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Gene Deterling Sygnet Concepts, Inc. 240 Cygnet Place Orono, MN 55356 RE: The tariff classification of injection molded plastic parts for an alignment assembly from Mexico. Dear Mr. Deterling: In your letter dated April 15, 1991, you requested a tariff classification ruling. The plastic parts are for use in an assembly used to align vehicles to trailers. The assembly is designed to assist a lone driver in backing up a vehicle to a trailer. The driver lines up the section of the system that is attached to the trailer ball of the vehicle with the target part of the system which is attached to the trailer. The alignment assembly itself is not being imported, but only the plastic parts for it. The alignment assembly will be put together in the United States with the addition of American components. The parts to be imported include off set arms, targets, splice blocks and mounting blocks. The applicable subheading for the plastic parts will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9050, 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