The tariff classification of automotive rim forgings from Mexico after certain operations are performed in Mexico.
Issued September 25, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9802.00.50
Headings: 9802
Product description
Prime Wheel Corporation imports forgings of automotive rims from Taiwan. They are imported duty paid in Long Beach, California. After importation and payment of duty, they are sent to Mexicali, B.C Mexico for the following operations: Staging Grinding with air grinder Polishing with polishing wheel Sanding Buffing Cleaning After this process, each wheel must be free of any polish imperfections, the color must be even in all polished areas, the wheel must be free of pits, nicks and scratches in the face, and must be free of polish compound. After the polishing in Mexico, they are returned to the US and a formal entry is filed. In the US the wheels undergo the following processes: Compound removal Pre-clean spray wash Clean spray wash Rinse spray wash Deoxidizer spray: Pre-treatment process prior to painting the wheels Rinse spray wash Oven Drying Apply clear coat: Powder pain process Curing Coating thickness inspection Packaging
CBP rationale
The applicable subheading for the altered forgings will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles returned to the United States after having been exported for repair or alterations.
Full text
NY M86482 September 25, 2006 CLA-2-98:RR:NC:N1:101 M86482 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. Alex Romero A.F. Romero & Co., Inc. 1749 Stergios Rd Calexico, CA P.O. Box 989 Calexico CA 92231 RE: The tariff classification of automotive rim forgings from Mexico after certain operations are performed in Mexico. Dear Mr. Romero: In your letter dated August 28, 2006 you requested a tariff classification ruling on behalf of your client Prime Wheel Corporation of Gardena, California. Prime Wheel Corporation imports forgings of automotive rims from Taiwan. They are imported duty paid in Long Beach, California. After importation and payment of duty, they are sent to Mexicali, B.C Mexico for the following operations: Staging Grinding with air grinder Polishing with polishing wheel Sanding Buffing Cleaning After this process, each wheel must be free of any polish imperfections, the color must be even in all polished areas, the wheel must be free of pits, nicks and scratches in the face, and must be free of polish compound. After the polishing in Mexico, they are returned to the US and a formal entry is filed. In the US the wheels undergo the following processes: Compound removal Pre-clean spray wash Clean spray wash Rinse spray wash Deoxidizer spray: Pre-treatment process prior to painting the wheels Rinse spray wash Oven Drying Apply clear coat: Powder pain process Curing Coating thickness inspection Packaging The applicable subheading for the altered forgings will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles returned to the United States after having been exported for repair or alterations. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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