NY 817801: The tariff classification of telephones imported from Thailand andreimported from Mexico after alterations are made to the plastic shell(housings) of the phones.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

NY 817801





                          February 2, 1996 





CLA-2-85:RR:NC:MA:109 817801  



CATEGORY:  Classification



TARIFF NO.: 9802.00.50  



Ms. Mary Gill

AT&T

Guilford Center 1 - 3A10

P.O. Box 25000

Greensboro, North Carolina 27420







RE:  The tariff classification of telephones imported from Thailand     and
reimported from Mexico after alterations are made to the       plastic shell
(housings) of the phones.



Dear Ms. Gill:



	In your letter dated December 21, 1995, you requested a tariff
classification ruling.

    

	The merchandise is described in your letter as corded telephones, Model 250
traditional desk, Model 250 traditional wall mounted and Model 150 desk
trimline. The phones are manufactured in Thailand and imported into the U.S.
completely finished and ready for use. All import duties are paid. According to
your letter, AT&T plans to subsequently ship the phones to Mexico wherein the
AT&T logo will be removed from the phone's plastic shell and replaced with
specific customer logos. Certain customer literature will also be replaced in
Mexico. You state in your letter that the processing will not change the
function or essential characteristic of the phones. The phones are shipped
completely finished to Mexico.



	In A.F. Burstrom v U.S., the Court has stated that a new article is created
if there is a new name, value, appearance,size, shape and use as well as a
different tariff provision. Based on information provided in your letter, the
phones are shipped completely finished to Mexico and undergo none of the above
mentioned changes. Therefore, the applicable subheading for the processing
described in your letter to be performed in Mexico will be 9802.02.50,
Harmonized Tariff Schedule of the United States (HTS), which provides for
"Articles returned to the United States after having been exported to be
advanced in value or improved in condition by any process of manufacture or
other means: Artcles exported for repairs or alterations: Other." The rate of
duty will be "A duty upon the value of the repairs or alterations...."  





  



	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,



                                   

  

                         		Roger J. Silvestri

	                         	Director

	                         	National Commodity
                     Specialist Division