CLA-2-86:S:N:N1:106 807737

Mr. Dwight A. Smith
Locomotive Fifteen Corporation
P.O. Box 218
Kearsarge, NH 03847

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of used diesel- electric railroad locomotives from Canada; Article 509

Dear Mr. Smith:

In your letter dated March 1, 1995 you requested a ruling on the status of two used diesel-electric railroad locomotives from Canada under the NAFTA.

The two locomotives are identical and were built in London, Ontario, Canada by General Motors Division in 1954 and 1957, respectively. They are the model GMD FP-9-A locomotive and bear the serial numbers A635 and A1046. You informed a member of my staff that these locomotives were made from materials originating exclusively either in the United States or Canada.

The applicable tariff provision for the used diesel-electric locomotives will be 8602.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for diesel- electric locomotives. The general rate of duty will be 3.1 percent ad valorem.

The locomotives, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport