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Preferential treatment llc4/8/2023 ![]() ![]() In arguing the heat recovery steam generators qualify under GN 12(t), you initially argued that the applicable tariff shift rule, Rule 3, Chapter 83, GN 12(t), consists of two rules, A and B, which are to be applied together to the heat recovery steam generator. The spreadsheet also includes a breakdown of the Mexican production labor charges. Exhibit 4Ě summary spreadsheet identifying the name, country of origin, tariff classification and unit cost of all originating and non-originating materials (parts) used in the production of the heat recovery steam generator. Exhibit 3Ě spreadsheet identifying all non-originating materials used in the production of the heat recovery steam generator and classified under subheading 8402.90, HTSUS. Exhibit 2Ě spreadsheet identifying all non-originating materials used in the production of the heat recovery steam generator. In support of your argument, you submit: Exhibit 1Ě spreadsheet identifying all originating materials used in the production of the heat recovery steam generator. Thus, you submit that the heat recovery steam generators qualify as originating goods for purposes of the NAFTA. You assert that the non-originating materials utilized in the production of the heat recovery steam generators satisfy the tariff shift rule set forth in General Note (GN) 12(t) of the HTSUS and that the regional value content requirement of the applicable tariff shift rule is met. As such, you claim the value of these intermediate goods must be considered as originating goods in the calculation of the regional value content. You are designating these self-produced materials as intermediate materials for purposes of calculating the regional value content. You now submit that many of these materials are assembled in Mexico to become parts classifiable under subheading 8402.90, HTSUS, as parts of steam or other vapor generating boilers or of super-heated water boilers, and by virtue of their assembly in Mexico into goods of subheading 8402.90, become originating goods. Your client has de-consolidated the invoices on which these goods were listed to identify the individual components as imported into Mexico. You submit that the classification of the materials listed in Exhibit 3 as goods of subheading 8402.90, HTSUS, was based upon assembly in Mexico after importation of the components into that country. Following the meeting on May 19, 2010, with CBP personnel, a revised listing of non-originating materials in Exhibit 3 was submitted. ![]() You have indicated that the non-originating materials include materials classified in subheading 8402.90, HTSUS. The non-originating materials are classified in subheadings other than subheadings 8401.11 through 8401.20. The generators are produced in Mexico from both NAFTA originating and non-originating materials. You originally requested classification of the generators in subheading 84, HTSUS, which provides for “Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam) super-heated water boilers parts thereof: Steam or other vapor generating boilers: Watertube boilers with a steam production exceeding 45 t per hour.” After meeting with CBP personnel, you request classification of the generators in subheading 84, HTSUS, which provides for “Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam) super-heated water boilers parts thereof: Super-heated water boilers.” You indicate that the generators are each comprised of over 200 individual components. FACTS: Your client, Astoria Energy, will be importing two heat recovery steam generators from Mexico. ![]() In reaching our decision set forth below, we have taken into consideration the additional arguments submitted in your letter of the discussion at the meeting held on at Customs and Border Protection’s (CBP) offices the additional information submitted by you and your client via email to CBP on Jand the additional information submitted via email on June 14, 2010. In addition, you request a ruling on the eligibility of the merchandise for preferential tariff treatment under the North American Free Trade Agreement (NAFTA). Erickson: This is in response to your request of March 23, 2010, on behalf of your client, Astoria Energy II, LLC (“Astoria Energy”), for a ruling seeking confirmation of the classification of certain heat recovery steam generators in subheading 84, Harmonized Tariff Schedule of the United States (HTSUS). North American Free Trade Agreement Dear Mr. RE: Eligibility of heat recovery steam generators for preferential treatment under the 1133 Avenue of the Americas New York, NY 10036-6799 ![]()
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