HQ 555456: Applicability of subheading 9802.00.80, HTSUS, to certain aluminum grilles assembled abroad

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.

                            HQ 555456

                       September 20, 1989

CLA-2-CO:R:C  555456 RA

CATEGORY: Classification

TARIFF NO.: 9802.00.80, HTSUS

Mr. Allen E. Smith
470 McAllen National Bank
McAllen, Texas 78503

RE: Applicability of subheading 9802.00.80, HTSUS, to certain
    aluminum grilles assembled abroad

Dear Mr. Smith:

     This is in response to your letter of July 24, 1989,
requesting a ruling on the application of subheading 9802.00.80,
Harmonized Tariff Schedule of the United States (HTSUS), to metal
grilles assembled in Mexico.

FACTS:

     Components made of aluminum in the U.S. are exported for
assembly abroad into finished air supply and return grilles used
in interior air distribution systems.  All exported components
are fully fabricated and ready for assembly except that certain
parts exported in multiple lengths, such as strips, vanes, or
rails, are cut to length and various slots or holes are made as
part of the assembly operations.  The sub-assembled items that
require gasketing are painted prior to gasketing and all items
are spray painted either aluminum color or white to prevent
oxidation or contamination and to finish them.

ISSUE:

     Will the operations performed in Mexico to assemble and
complete the grilles qualify as valid assembly operations or as
incidental thereto under the provisions of subheading 9802.00.80,
HTSUS?


LAW AND ANALYSIS:

     Subheading 9802.00.80, HTSUS, provides for an allowance in
duty for the cost or value of U.S.-made components assembled
abroad by the attachment of the various components to form the
imported merchandise.  The assembly abroad may consist of a
joinder of two or more components and include operations
incidental thereto.  The attachment of the fabricated components
of the grilles by rivets, eyelets, force fitting, crimping,
adhesives, and similar means constitutes a valid assembly for
purposes of the subheading.  The drilling of holes, slotting,
and cutting to length are essential and incidental to assembly.
See Rudolph Miles v. United States 65 CCPA 32, C.A.D. 1202
(1978) and United States v. Mast Industries Inc., 69 CCPA 47, 668
F.2d 501 (1981).  However, the painting of the various components
or the finished products in aluminum or white colors cannot be
considered as incidental to assembly as you contend.  We are
unable to hold otherwise at this time as this issue is now being
litigated in the Court of International Trade (General Motors
Corp. v. United States, No. 87-03-0047) as the result of our
ruling of August 9, 1985, on this question, copy enclosed.
Accordingly, those components of the grilles that are painted
cannot be granted an allowance in duty under the provisions of
subheading 9802.00.80, HTSUS.

HOLDING:

     The attachment of various U.S.-made components by rivets,
eyelets, force fitting, crimping, adhesives, and similar means
constitutes a valid assembly and the drilling of holes,
slotting, and cutting of parts to length are operations
incidental to assembly.  However, components which have been
painted in aluminum or white are precluded from any allowance in
duty under the provisions of subheading 9802.00.80, HTSUS.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division


Enclosure