us-cbp-cross-rulings-hq-555444•HQ 555444: Applicability of subheading 9802.00.80, HTSUS, to a starter work solenoid assembled in Mexico
HQ 555444: Applicability of subheading 9802.00.80, HTSUS, to a starter work solenoid assembled in Mexico
us-cbp-cross-rulings-hq-555444HQ 555444: Applicability of subheading 9802.00.80, HTSUS, to a starter work solenoid assembled in MexicoGuidance
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 555444
March 15, 1994
CLA-2 CO:R:C 555444 RA
CATEGORY: Classification
TARIFF NO.: 9802.00.80, HTSUS
Mr. John W. Cain
Cain Customs Brokers, Inc.
P.O. Box 150
Hildalgo, Texas 78557
RE: Applicability of subheading 9802.00.80, HTSUS, to a
starter work solenoid assembled in Mexico
Dear Mr. Cain:
This is in response to your letter of June 30, 1989, on
behalf of the Wells Mfg. Co., requesting a ruling on the
applicability of subheading 9802.00.80, Harmonized Tariff
Schedule of the U.S. (HTSUS), to a solenoid for an automobile
starter motor assembled from U.S.-made components in Mexico.
FACTS:
You state that in the first assembly step wire is removed
from two spools, cut to length, wound onto a bobbin, and
covered with an adhesive to form coil assembly # XXXXXXXX.
The wires are then trimmed and terminals are crimped to the
ends. Next, the coil assembly, plunger sleeve, washers, field
collar, and plunger stop are placed inside a housing. A press
makes an indentation on the outside of the housing to hold the
parts inside. A lead wire is welde~ to the housing to form an
electrical ground and this completes part # XXXXXXXXX.
Next, a panhead screw is welded to a terminal and a wire
is crimped to the terminal stud. A contact washer, insulator,
plunger, two springs, and a washer are clipped together with a
retaining spring to make a contact assembly, part # 511400079.
A cover assembly, part # XXXXXXXXX, is formed by bolting two
nuts, a contact stud, a cover, a screw, and a terminal through
the cover. Defective parts, if anytare detected, are removed
and replaced with new parts.
- 2 -
ISSUE:
Can an allowance in duty be made under subheading
9802.00.80, HTSUS, for parts of U.S. origin which are assembled
abroad into solenoids in the above-described manner?
LAW AND ANALYSIS:
Subheading 9802.00.80, HTSUS, provides for articles
assembled abroad in whole or in part of fabricated components of
U.S. origin with no operations performed thereon except the
joining of the components and operations incidental thereto.
The components must be exported in condition ready for assembly,
and cannot lose their physical identity in such articles by
change in form, shape or otherwise. Duty is assessed on the
appraised value of the imported merchandise less the cost or
value of the U.S.-made components at the time they were exported.
Section 10.16(a), Customs Regulations (19 CFR 10.16(a)),
states that the assembly operations may consist of any method
used to join or fit together solid components, such as welding,
soldering, riveting, force fitting, gluing, or the use of
fasteners. These operations may be preceded, accompanied, or
followed by operations incidental to the assembly. Section
10.16(b), Customs Regulations (19 CFR 10.16(b)), sets forth
examples of operations considered incidental to assembly, which
include cutting to length of wire and adjustments in the shape of
a component to the extent required by the assembly being
performed.
The foreign operations described in your letter, consisting
of cutting wires to length, crimping on terminals to the ends,
denting the housing, placing various parts inside a housing, spot
welding wires, clipping parts together with a retaining ring,
bolting parts together, and attaching parts by means of nuts and
screws, are all considered to be acceptable assembly operations
under subheading 9802.00.80, HTSUS, or incidental thereto.
- 3 -
HOLDING:
The joining of U.S.-made components by the above-mentioned
operations constitutes a qualified assembly and an allowance in
duty for these components may be allowed under subheading
9802.00.80, HTSUS, upon compliance with the Customs
Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division
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