CLA-2-84:S:N:N1:103 850321

Mr. John F. Cowen
Philip T. Cowen Customhouse Brokers
1918 E. Elizabeth
Brownsville, Tx. 78520

RE: The tariff classification of a baling machine from Mexico

Dear Mr. Cowen:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 5, 1990

ON BEHALF OF : Piqua Engineering Inc.

DESCRIPTION OF MERCHANDISE : Industrial high density hydraulic baler for recyclable wastes such as corrugated paperboard

HTS PROVISION : Other packing or wrapping machinery, other

HTS SUBHEADING : 8422.40.9080

RATE OF DUTY : 3.6 percent ad valorem

DUTY CONCESSION : Articles classifiable under subheading 8422.40.9080, 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.

OTHER : Alternatively, articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by opera- tions incidental to the assembly process such as cleaning, lubricating and painting, may be eligible for a reduced duty in accordance with subheading 9802.00.8050 upon compliance with all applicable regulations.

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