NY 862763: The tariff classification of injection molded plastic partsfor an alignment assembly from Mexico.

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 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