Ms. Elizabeth J. Vann
600 Sunland Park Drive, Suite 2-100
El Paso, Texas 79912
RE: The tariff classification of motor vehicle title certificates, imported from Mexico
Dear Ms. Vann:
In your letter dated July 22, 2002, on behalf of your client, GE Capital International Services – Americas (“GECIS”), addressed to the Office of Regulations and Rulings, Washington, D.C. and forwarded to this office for reply, you requested a tariff classification ruling for the referenced certificates.
The facts of the transaction are: GECIS, through its Mexican subsidiary, EDM del Norte, S. de R.L. de C.V. (“EDM del Norte”), Cd. Juarez, Chih. Mexico, provides data processing services to various companies located throughout the United States. In connection with such data processing services, GECIS proposes to export motor vehicle title certificates and related business documentation from El Paso to its Mexican subsidiary’s facility in Cd. Juarez for scanning and data processing.
Specifically, EDM del Norte will scan the title certificates and related documentation in Mexico, tag and index each document (via limited data entry), and create a digitized file of the scanned documents on EDM del Norte’s host server in Mexico. After such processing, the actual title certificates and other paper documentation will be returned to the United States through the Port of El Paso, Texas. GECIS’ client will be able to access the digitized files and view the scanned images (stored on EDM de Mexico’s host server) via the internet or similar telecommunications connections.
The applicable subheading for the imported motor vehicle title certificates will be 4907.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, relevantly, for: stock share or bond certificates and similar documents of title. The rate of duty will be Free
Additional U.S. Note 2, Chapter 49, HTS, providing that “securities and similar evidences of value provided for in heading 4907 shall be admitted without formal customs consumption entry or the payment of duty.” applies to the subject motor vehicle title certificates.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Robert B. Swierupski