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a) Meat and offal of poultry, fresh, chilled or frozen, dried, salted or in brine, clearly added
with seasonings or other ingredients that do not alter the essential characteristics of the meat and
offal; such goods shall be classified under headings 02.07 or 02.10, as applicable. "
By virtue of the foregoing and pursuant to General Rule 1, the goods we are dealing with heading
02.07 correspond to the "Meat and edible offal of poultry of heading 0105, fresh, chilled or frozen", when
presented fresh, chilled or frozen, or heading 0210 "Meat and edible meat, salted, in brine, dried or
smoked; edible flours and meals of meat or meat offal "when the chicken or turkey (uncooked), be
considered in brine by the provisions of Chapter 2, paragraph 1, clause b) of the Explanatory Note to
national implementation, indicating :
b) Meat and offal of poultry, in brine meat or offal impregnated with a solution of water and
sodium (salt) chloride, in every muscle mass; these products may present injected or submerged
in saline. The salt content in meat or free of skin and bone remains, must be equal to or greater
than 2.0% by weight. "
As well as the merchandise located within heading 02.07 or 02.10, as applicable, the general rule 6 of
Article 2 of the Law of the General Imports and Exports, provides that the classification of goods in the
subheadings of a heading shall be determined by the terms of those subheadings and any related
subheading notes and mutatis mutandis, to the above Rules, on the understanding that only subheadings
at the same level. For the purposes of this Rule, Section Notes and Chapter also apply, unless otherwise
provided.
Similarly, the applicable tariff is determined based on the provisions of the Supplementary
Rules 1a. and 2nd., paragraph d) of Article 2 of that order, which provide respectively that the General
Rules for the interpretation of the Tariff Act of the General Imports and Exports, are equally valid to
establish within each subheading applicable tariff and fractions are formed by adding the code
subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99 for classifying
goods not included in the fractions with completion 01 98.
Criterion # 2 Fraction 8523.13.99
Title:
Magnetic tape prepared for sound recording or similar recording of other phenomena, greater than 7
mm width, in rolls.
Description and identification of the goods:
This is band of plastic material covered with a layer of magnetic powder that makes it suitable for either
record sound, images or record other phenomena other than those specified, exceeding 7 mm width, in
rolls, which then will be submitted to cutting processes, winding or sectioned in order to incorporate, as
appropriate, in audio cassettes, video cassettes, diskettes or other similar device.
The subject merchandise is a medium that is suitable to perform the function for which it is intended
(sound recording or similar recording); that is presented in reels, cassettes or other similar packages for
operation on machines that are designed, it does not imply that these media are part of these fittings.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering the identification
of the merchandise, the title of Chapter 85 "electrical machinery, apparatus and electrical equipment and
parts thereof; apparatus for recording or reproduction of sound, recording devices or sound and image
reproduction on television, and parts and accessories thereof "the rate law invoked, location geared in that
Chapter.
The same Rule also states General 1 primarily the classification of goods is determined according to
the terms of the headings and Section Notes or Chapter.
By the above, heading 85.23, "prepared for sound recording or similar recording of other phenomena,
other than products of Chapter 37 Media", includes the merchandise under consideration.
Complementing in determining heading 85.23 worth quoting indicating the first paragraph and
paragraph 4) of the Explanatory Notes, which literally state:
"This heading includes:
"4) For magnetic recording media, consisting of discs or cards (plastic or paper), or, bands, tapes
or films (plastic or metal) or even by wires, carriers which are magnetic or are magnetized by coating
with a varnish containing a magnetic dispersion or by electrolytic deposition of a ferromagnetic layer (in
the case of magnetic wires) powder. "
"These items can also be used to record other phenomena other than sound previously converted
into electrical, such as, primarily, the brightness of an image (television signals, facsimile transmission),
the data from the measuring devices impulses, such as thermometers or pyrometers recorders
(temperature variations), electrodiagnostic apparatus (heartbeat, EEG, etc.), radar devices
spectral analysis or testing metals or other materials or meteorological instruments; They can also
provide support for the work programs of machine tools, the data used to open magnetic locks, data
that feed the machines of headings 8469 to 8472, signaling systems for railways or the simulation
devices attacks enemies, etc. "
So, already located the goods under heading 85.23, the General Rule 6, Article 2 of the Law of the
General Imports and Exports has, that the classification of goods in the subheadings of a heading is
determined by law of those subheadings and subheading notes and, mutatis mutandis, to the above
Rules, on the understanding that only subheadings at the same level. For the purposes of this Rule,
Section Notes and Chapter also apply, unless otherwise provided.
In accordance with this provision and considering that the merchandise is tape comes in rolls of more
than 7 mm wide, comes its location at the subheading first level without coding "Magnetic tapes" and
subheading second level 8523.13 "Top width
6.5 mm ".
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of that order establishing
respectively the General Rules for the interpretation of the Tariff Act of the General Imports and Exports
are equally valid to establish within each subheadings applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by the terminated fractions 01-98.
Therefore the tariff rate contained in Article 1 of the Law on General Import and Export, which
corresponds to the magnetic tape prepared for sound recording or similar recording of other phenomena,
of a width exceeding 7 mm , filed in rolls, it is the 8523.13.99 "Other", which will be applicable until such
time as not published in the Official Journal of the specific portion who understands Federation.
Criterion # 3 tariff item 3923.10.01
Title:
Coolers.
Description and identification of the goods:
It's continents boxlike rigid molded plastic, with lids, double wall and polyurethane foam between the
inner wall and the outer wall, of different capacities, some models have handles or grips and other wheel
and pull tab for easy removal .
Are used primarily to transport goods (mainly food and beverages), on walks, picnics, sporting events,
beach days, etc.
The double added foam allows isolating the outer wall temperature inside, preserving the temperature
of the contents for shorter or longer periods.
Based on the above description of the goods is identified as containing study molded plastic material
for transport.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering that the goods
Sort continents are molded plastic for transport, the title of Chapter 39 "Plastics and articles thereof" the
Act relied rate guides the location of the goods under consideration in this Chapter.
General 1 The same Rule also states that the classification of goods is determined according to the
terms of the headings and Section Notes or Chapter.
By the above, heading 39.23 which read "Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, plastic "includes the goods being studied.
Complementing in determining 39.23 worth quoting heading indicating the first paragraph and
paragraph a) of the Explanatory Notes to heading 39.23, which literally state:
"This heading covers the whole of plastic commonly used as packaging or to transport all kinds of
products. Among them may be mentioned:
a) containers, such as boxes, crates and similar articles, bags (including bags, bags and garbage
bags), bottles, barrels, cans, bottles and jars. "
So, already located the goods under heading 39.23, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in
the subheadings of a heading shall be determined by the terms of those subheadings and any related
subheading notes and mutatis mutandis, to the above Rules, on the understanding that only subheadings
at the same level. For the purposes of this Rule, Section Notes and Chapter also apply, unless otherwise
provided. In accordance with this provision and considering how the articles presented, be its location on
the first level subheading 3923.10, which reads "- Boxes, cases, crates and similar articles".
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of the oft system laid down
respectively general rules for the interpretation of the Tariff Act of the General Imports and Exports, are
equally valid to establish within each subheading the applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by fractions terminated 01-98.
Therefore, the tariff rate contained in Article 1 of the Law on General Import and Export, that applies to
those goods is the 3923.10.01 which reads "boxes, crates and items Similar "which will be applicable in
both the aforementioned fraction does not suffer any affecting its scope modification.
Criterion # 4 tariff item 9030.39.99
Title:
Cable Tester (hi test rope tester).
Description and identification of the goods:
This is a portable battery-powered electrical operation, which is used to check the insulation of cables,
clamps or other materials used near high voltage sources. The dielectric condition is indicated by lights: a
green light indicates that the dielectric integrity of the materials is good; a red light together with an
acoustic warning signal otherwise, i.e. there is electric current in such materials.
Based on the above description, the goods identified in the study as a control device that verifies the
presence or absence of electrical current in materials, without recording device.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering that the cable
tester It is a control unit, the title of Chapter 90 "optical devices and instruments, photographic,
cinematographic, measuring, checking, precision; clocks and watches; parts and accessories thereof "of
the Tariff Act of the General Imports and Exports, guides the location of the merchandise under
consideration in this Chapter.
The same Rule also states General 1 primarily the classification of goods is determined according to
the terms of the headings and Section Notes or Chapter. In this regard, heading 90.30 "Oscilloscopes,
spectrum analyzers and other instruments and apparatus for measuring or checking electrical
quantities; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or
other ionizing radiations ", comprising the goods being studied.
So, already located the goods under heading 90.30, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in
the subheadings of a heading shall be determined by the terms of those subheadings and any
related subheading notes and mutatis mutandis, to the above rules, on the understanding that only
subheadings at the same level. For the purposes of this Rule, Section Notes and Chapter also apply,
unless otherwise provided.
Pursuant to this provision and considering that the subject merchandise is a device that checks for the
presence or absence of electrical current in materials, without recording device, it must be its location on
the first level subheading without coding which reads "-The other instruments and apparatus for measuring
or checking voltage, current, resistance or power, without a recording device "and under that there is no
specific subheading second level for this type of equipment, are included in the 9030.39" - - Other " .
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of that order establishing
respectively the General Rules for the interpretation of the Tariff Act of the General Imports and Exports,
are equally valid to establish within each subheading the applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by fractions terminated 01-98.
Therefore the tariff rate contained in Article 1 of the Law of the General Imports and Exports, which
corresponds to the cable tester (Test Hi Rope Tester) is the 9030.39.99 "Other", the that will be applicable
until such time as not published in theOfficial Journal of the specific portion who
understands Federation.
Criteria # 5 tariff item 3824.90.99
Title:
Backwarmers.
Description and identification of the goods:
It is an article consisting of a liquid mixture contained in a plastic bag into another plastic bag also. The
inner bag (called "power pack") containing a wet or prepreg with a milky white emulsion containing a blend
of paraffin wax, water, surfactant and a small amount of ester, representing about 95% in weight of the
contents of the bag.
It comes with a bag of textile to contain the "backwarmer" and a device that allows placement belt and
fasten it to the body part to which it is desired to provide heat.
The "backwarmer" is designed to retain heat from the microwave and release the absorbed energy in
the body part on which the device is placed. It is clear that the wax component is not heated by microwave
energy, but by contact with the watery element. When the "backwarmer" preheated, using slow release of
energy of this device is due to the gradual solidification of the wax.
Due to the above, the merchandise under consideration is identified as a conditioning assortment for
retail sale, consisting of a textile bag, a device with a belt and a plastic bag containing inside another
plastic bag also with a mixture of various substances such as paraffin, water, surfactant and a small
amount of ester.
Tariff classification:
General Rule 1 of Article 2 of the Law on General Import and Export, provides that "The titles of
Sections, Chapters and sub-Chapters are only indicative, since the classification of goods is shall be
determined by the terms of the headings and Section Notes or Chapter and, if they are not contrary to
such headings and notes, according to the following rules: ".
In this regard, in accordance with the provisions of General Rule 3, paragraph b), the product
confers the essential character of the assortment is the emulsion contained in plastic bags, since the
mixture of paraffin wax, water, surfactant and ester are those that absorb and release heat to provide,
since the bag material textile and belt fastening only provide a means through which the "backwarmer" can
be managed and secured the required area.
For the above and considering that the mixture of chemicals that consists the "backwarmer" or the
function for which it was conceived is not covered in any of the Section VI of the Tariff that heading, those
goods are classified in heading 38.24, the text includes "Prepared binders for foundry molds or
cores; chemical products and preparations of the chemical or allied industries (including mixtures of
natural products), not specified or included elsewhere, "according to General Rule 1.
For its part, the General Rule 6, Article 2 of the Law on General Import and Export, provides that the
classification of goods in the subheadings of a heading is determined according to the terms of those
subheadings and subheading notes andmutatis mutandis, to the above Rules, on the understanding that
they can only subheadings at the same level. For the purposes of this Rule, Section Notes and Chapter
also apply, unless otherwise provided.
Pursuant to Rule cited in the preceding paragraph and considering that heading 38.24 has no specific
subheading in the particular mixture comprising the members of the "backwarmer" products, it must be
classified in the subheading 3824.90 upscale "- the others ".
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of the oft system laid down
respectively general rules for the interpretation of the Tariff of the General Imports and Exports are equally
valid to establish within each subheading applicable fraction and fractions are formed by adding the code
subheadings seventh and eighth digits which are ordered from 01 to 99, reserving 99 for classifying goods
not covered by the terminated fractions 01-98.
Therefore, the tariff rate contained in Article 1 of the Law of the General Imports and Exports, which
corresponds to the merchandise known as "backwarmer" is the 3824.90.99 "Other", which It will be
applicable until such time as it published in the Official Journal of the specific portion who
understands Federation.
Criterion No. 6 tariff: 8481.90.99
Title:
Safety thermostat (thermostat housing).
Description and identification of the goods:
It is manufacturing a metal constituting the frame box or a thermostatic valve which opens or closes the
cooling fluid circuit of a diesel engine vehicle radiator. The thermostat case acts as the valve body that
directs the flow or circulation of the coolant thermostat.
Based on the above description, identifies the goods being studied as part of a thermostatic control
valve.
Tariff classification.
General Rule 1 of Article 2 of the Law on General Import and Export has on the one hand, that the
titles of Sections, Chapters and sub-Chapters are only indicative and considering that the goods to be
classified is part of a mechanical device, the title of Chapter 84 "Nuclear reactors, boilers, machinery and
mechanical appliances; parts of the machine or apparatus "of the Tariff Act of the General Imports and
Exports, guides the location of the merchandise under consideration in this Chapter.
General 1 The same Rule also states cited mainly to the classification of goods is determined
according to the terms of the headings and Section Notes or Chapter. In this sense, Note 2 to Section XVI
provides that applies:
"2. Except as provided in Note 1 of this Section and in Note 1 of Chapter 84 and 85, parts of
machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be
classified according to the following rules:
a) Parts which are goods included in any item of Chapter 84 or 85 (other than heading 84.09,
84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are classified under that
heading whatever machine to which they are intended;
b) if suitable for use solely or principally with a particular machine or multiple machines of the
same heading (including heading 84.79 or 85.43), the parties, except those mentioned in the
preceding paragraph, they shall be classified in the heading appropriate to this or these machines
or, as appropriate, under headings 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or
85.38; However, parts for use principally with the goods of heading 85.17 and those of heading
8525 to 8528 shall be classified in heading 8517;
c) All other parts are classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22,
85.29 or 85.38, as appropriate, or, failing that, in heading 84.85 or 85.48. "
In this regard, heading 84.81 "valves and similar articles for pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and thermostatically controlled valves" includes the merchandise under
consideration.
Complementing the determination of heading 84.81, indicating worth quoting the first paragraph of the
Explanatory Notes section Parts of this heading:
"Subject to the general provisions regarding the classification of parts (see the General
Considerations section) are also covers parts of articles of this heading."
So, already located the goods under heading 84.81, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in
the subheadings of a heading shall be determined by the terms of those subheadings and any related
subheading notes and mutatis mutandis, to the above Rules, on the understanding that only subheadings
at the same level. For the purposes of this Rule, Section Notes and Chapter also apply, unless otherwise
provided.
Pursuant to this provision and considering that the subject merchandise is part of a thermostatic control
valve, it must be its location on the first level subheading 8481.90 "- Parties".
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of that order establishing
respectively the General Rules for the interpretation of the Tariff Act of the General Imports and Exports,
are equally valid to establish within each subheading the applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by fractions terminated 01-98.
Therefore the tariff rate contained in Article 1 of the Law of the General Imports and Exports, which
corresponds to box thermostat (thermostat housing) is the 8481.90.99 "Other", which It will be applicable
until such time as it published in theOfficial Journal of the specific portion who understands Federation.
Criterion # 7 tariff item 8412.21.01
Title:
Engine brake (engine brake).
Description and identification of the goods:
This is an assembly consisting of a cast iron housing, a solenoid valve, two control valves, master
cylinder two pistons and two slaves. Each brake assembly comprising components to operate two cylinder
diesel engine of a vehicle.
The engine brake (engine brake), is installed on the engine cylinders, being placed on the master
cylinder actuating rocker intake valves of the cylinders and pistons slaves on the exhaust valves. It is
controlled by an on-off switch that activates or deactivates the system, a three-position selector switch,
clutch switch and a switch of the fuel pump.
When the system is activated, the solenoid valve opens allowing the entry of oil into the motor
assembly, which is forced by the master cylinder to the slave piston. The pressurized oil causes the slave
piston through linear motion, open the exhaust valves of the engine cylinders, allowing compressed air to
escape before the sample of fuel to ignite.
The engine brake function (engine brake), is to provide additional braking to more efficiently reduce the
vehicle speed.
Based on the above description, the merchandise is identified in the study as a linear acting hydraulic
motor.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering that the goods to
be classified It is a mechanical device, the title of Chapter 84 "Nuclear reactors, boilers, machinery and
mechanical appliances; parts of the machine or apparatus "of the Tariff Act of the General Imports and
Exports, guides the location of the merchandise under consideration in this Chapter.
It also cited General Rule 1 states, primarily the classification of goods is determined according to the
terms of the headings and Section Notes or Chapter.
In this sense, considering that the motor brakes are hydraulic motors, heading 84.12 "Other engines
and motors" includes the merchandise under consideration.
Complementing the determination of heading 84.12, it quoted indicating the second paragraph B of the
Explanatory Notes:
"B. Hydraulic motors
Also they belong to this group hydraulic cylinders constituted, for example, by a body of brass
or steel and powered by oil or other pressurized liquid piston whose action is exerted on one side
(single direction), or, on both sides of the piston (double acting) which transforms the energy of
the pressurized liquid in rectilinear motion. These cylinders are used to equip machine tools,
materials for public works, steering, etc. ".
So, already located the goods under heading 84.12, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in the subheadings of a heading is
determined by law of those subheadings and subheading notes and mutatis mutandis, to the above Rules,
on the understanding that only subheadings at the same level. For the purposes of this Rule, Section
Notes and Chapter also apply, unless otherwise provided.
Pursuant to this provision and considering that the subject merchandise is a hydraulic motor, it must be
its location on the first level subheading without coding which read "Hydraulic -Engines" and second-level
subheading 8412.21 "- - Linear acting (cylinders) "specific for this engine.
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of that order establishing
respectively the General Rules for the interpretation of the Tariff Act of the General Imports and Exports
are equally valid to establish within each subheadings applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods that are not included in the termination fractions 01-98.
Therefore the tariff rate contained in Article 1 of the Law of the General Imports and Exports, which
corresponds to the engine brake (engine brake) before 8412.21.01 described is "Linear acting ( cylinders)
", which will be applicable in both the said fraction is not negatively affected affecting its scope
modification .
Criterion No. 8 tariff item 8431.49.99
Title:
Wheels for motor graders.
Description and identification of the goods:
These assemblies interchangeable rubber tires, tubeless, with metallic wheels, which under the
characteristics that (diameters, size of wheels, hubs, holes for bolts, etc.), are designed exclusively for use
on motor graders the kind used in public works.
Based on the above description, it identifies the goods as recognizable wheels studied for use
exclusively on motor graders.
Tariff classification:
General Rule 1 of Article 2 of the Law on General Import and Export has on the one hand, that the
titles of Sections, Chapters and sub-Chapters are only indicative and considering that the "wheels graders
"are part of these machines, the title of Chapter 84" Nuclear reactors, boilers, machinery and mechanical
appliances; parts of the machine or apparatus "of the Act invoked rate guides the location of the
merchandise under consideration in this Chapter.
The same Rule also states General 1 primarily the classification of goods is determined according to
the terms of the headings and Section Notes or Chapter. In this regard, Note 2 to Section XVI, which
states the following applies:
" 2. Except as provided in Note 1 of this Section and in Note 1 of Chapter 84 and 85, parts of
machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) They shall be
classified according to the following rules:
a) parts which are goods of any heading of Chapter 84 or 85 (other than heading 84.09,
84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are classified in their
respective headings that is the machine to which they were intended;
b) if suitable for use solely or principally with a particular machine or multiple machines of the
same heading (including heading 84.79 or 85.43), the parties, except those mentioned in the
preceding paragraph, they shall be classified in the heading appropriate to this or these machines
or, as appropriate, under headings 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or
85.38; However, parts for use principally with the goods of heading 85.17 and those of heading
8525 to 8528, are classified in heading 8517;
c) All other parts are classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22,
85.29 or 85.38, as appropriate or, failing that, in heading 84.85 or 85.48. "
For the above and considering that the goods have been identified as wheels for motor grader, ie
wheels that are part of those machines that are classified under heading 84.29, heading 84.31 "Parts
suitable for use solely or principally the machinery of headings 8425 to 8430 "includes the merchandise
under consideration.
As a complement to the determination of heading 84.31, indicating worth quoting the first paragraph of
its Explanatory Notes:
" Subject to the general provisions regarding the classification of parts (see the General Considerations
section), this heading covers parts designed solely or principally with the machinery of headings 8425
to 8430 ".
So, already located the goods under heading 84.31, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in the subheadings of a heading is
determined by law of those subheadings and subheading notes and mutatis mutandis , to the above
Rules, on the understanding that only subheadings at the same level. For the purposes of this Rule,
Section Notes and Chapter also apply, unless otherwise provided.
Pursuant to Rule cited in the preceding paragraph and taking into account that the subject
merchandise are wheels for motor graders, action on their classification under subheading first level
without coding "-from machinery of heading 84.26, 84.29 or 84.30" ; and because of that there is no
specific subheading for this type of goods, in the second level of 8431.49 "- - Other".
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of the oft system laid down
respectively general rules for the interpretation of the Tariff Act of the General Imports and Exports are
equally valid to establish within each subheadings applicable fraction and fractions are formed by adding
the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99 for
classifying goods not covered by the terminated fractions 01-98.
Therefore, the tariff rate contained in Article 1 of the Law on General Import and Export, that
corresponds to the commodity known as recognizable as intended exclusively for wheels is graders
8431.49.99 "Other "which will be applicable until such time as it published in the Official
Gazette understands that the specific fraction.
Criterion No. 9 tariff item 2004.10.01
Title:
Potatoes prepared.
Description and identification of the goods:
These potatoes, precooked, peeled, presented shredded or various forms such as letters or animals,
all prepared with partially hydrogenated vegetable oil and phosphates; Some presentations are also spiked
with sodium chloride tallow or paprika; this merchandise is subjected to a bath of dextrose and a dip in hot
oil; They are also the subject of a frying process for periods vary from thirty minute seconds to three
minutes.
The goods described appears frozen and packaged.
Based on the above description, according to procedures that are already subject to various
components added to potatoes, the goods have been identified as a preparation referred tuber.
Tariff classification:
The General Rule 1, contained in Article 2 of the Law on General Import and Export, has on the one
hand, that the titles of Sections, Chapters and sub-Chapters are only indicative and whereas is a
preparation of vegetables, Chapter 20 "Preparations of vegetables, fruit, nuts or other parts of plants," the
Act relied rate guides the location of the merchandise under consideration in this Chapter.
The same General Rule 1 also provides, mainly to the classification of goods is determined according
to the terms of the headings and notes of Section or Chapter. Pursuant to this provision and considering
that the goods benchmark consists of prepared potatoes, cut and spiked with the components described in
the product identification, the preparation of vegetables is classified in heading 20.04, the text includes
"Other vegetables (including "Wild"), prepared or preserved (otherwise than by vinegar or acetic acid),
frozen, other than products of heading 2006, "classification is in line with the provisions of Notes 1,
paragraph a) and 3 of Chapter 20 which state:
" 1. This chapter does not cover:
a) vegetables (including "wild"), fruit or nuts, prepared or preserved by the processes
specified in Chapters 7, 8 or 11;
3. Headings 2001, 2004 and 2005 cover, as appropriate, only those products of Chapter 7 or of
heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8), prepared or
preserved by processes other than those mentioned in Note 1) ".
As sake, in determining heading 20.04, the Explanatory Notes in the first and second, section 1)
paragraphs indicate the following:
"The vegetables prepared or preserved, frozen, this heading are those that are classified in heading
20.05 when not frozen (see Explanatory Note to that heading) ...".
"As a product of this heading, marketed most often they are:
1) The potatoes (potato), totally or partially fried and then frozen. "
For its part, it indicates the second paragraph of the Explanatory Notes of the General Explanatory
Note to Chapter 20, that the products included in it can be whole, sliced or crushed.
Meanwhile the General Regulation 6, also contained in Article 2 of the cited Act provides that the
classification of goods in the subheadings of a heading is determined according to the terms of those
subheadings and subheading notes and,mutatis mutandis , to the above Rules, on the understanding that
only subheadings at the same level. For the purposes of this Rule, Section Notes and Chapter also apply,
unless otherwise provided.
Under the provision of the General Regulation 6 should classify the goods in question under
subheading 2004.10 of the first level comprises the text "- Papas (potatoes)."
Finally, the Supplemental Rules 1a. and 2nd., paragraph d) of Article 2 of that order states,
respectively, the General Rules for the interpretation of the Tariff Act of the General Imports and Exports,
are equally valid to establish within each subheading the applicable fraction and fractions are formed by
adding the code of supartidas seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by fractions terminated 01-98.
Therefore, the aforementioned potatoes, prepared and frozen correspond to tariff item 2004.10.01
"Papas (potatoes)," the rate contained in Article 1 of the Law of General Taxes of Import and Export, same
shall apply such product as the aforementioned fraction does not suffer any affecting its scope
modification.
Criterion No. 10 tariff coding 8418.6
Title:
Condensing Units group for air conditioning "Split System".
Description and identification of the goods:
It is composed of three main elements machines: compressor, condenser and fan assembled in a
cabinet or common housing.
Its function is to receive a refrigerant gas which is led into the compressor, where it is raised to a high
pressure and temperature. Subsequently, the superheated refrigerant in gas form is led to the condenser
where heat is dissipated and the physical conversion of the refrigerant gas is conducted to the liquid state.
Based on the above description of the goods identified in the study as compression refrigeration units.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering that the goods to
Sort are mechanical devices, the title of Chapter 84 "Nuclear reactors, boilers, machinery and mechanical
appliances; parts of the machine or apparatus "of the rate law invoked, location geared in that Chapter.
The same Rule also states General 1 primarily the classification of goods is determined according to
the terms of the headings and Section Notes or Chapter.
In this sense, considering that the goods under consideration is a refrigeration unit compression action
on their classification under heading 84.18 which reads "Refrigerators, freezers and other equipment and
machines for production of cold, whether or not electric ; heat pumps, except machinery and equipment for
air conditioners under heading 84.15 ".
Complementing the determination of heading 84.18 is worth quoting the provisions of paragraph I
"refrigerators, freezers-CONSERVATIVES AND OTHER MATERIAL, MACHINERY FOR THE
PRODUCTION OF COLD", their explanatory notes:
"The materials and machines for production of cold understood here are generally machines
or facilities, through a continuous cycle of operations occur in the cooling element (evaporator),
low temperature (close to 0 ° C or lower) by absorption of the latent heat produced by the
evaporation of a liquefied gas previously (for example, ammonia, halogenated hydrocarbons) or a
volatile liquid, or even more simply by water evaporation in certain apparatuses used mainly in
the marina. "
"The fall chillers here fall into two main types.
A. COMPRESSION MACHINES
The essential elements of these machines are:
1) The compressor , which has the dual function of sucking the steam produced in the
vaporador (sic) and compress it into the condenser.
3) The evaporator , cold generator body consisting in which a refrigerant fluid from the
condenser tube system is admitted at a rate and pressure regulated by an expansion
valve. In the evaporator, unlike in the condenser, the condensed liquid evaporates rapidly
absorbing heat from the ambient medium is cooled
The aforementioned devices are classified here only when they occur in the following ways:
1) Compression type units (comprising the compressor with or without motor and
capacitor mounted on a common base, with evaporator or not, or as a single-piece
assembly), and groups forming body absorption. These refrigeration units are commonly
used to equip domestic refrigerators or furniture or similar assemblies ".
So, already located the goods under heading 84.18, the General Rule 6, Article 2 of the Law of the
General Imports and Exports, provides that the classification of goods in the subheadings of a heading is
determined by law of those subheadings and subheading notes and mutatis mutandis, to the above Rules,
on the understanding that only subheadings at the same level. For the purposes of this Rule, Section
Notes and Chapter also apply, unless otherwise provided.
Under that provision, its location on the first level subheading without coding which reads "-Other
materials and machines for production of cold, heat pumps "and considering that there are different types
of condensing units, those in which the capacitor is constituted by a heat exchanger, it bears the
subheading second level 8418.61, which reads" - - Compression type units in that the capacitor is
constituted by a heat exchanger. "; otherwise, ie if the capacitor no consists of parallel channels separated
only by a thin wall, wherein at one circulating a hot fluid and the other a cold fluid so that during the journey
the fluid warmer cede some of the heat to the second, then proceeds classification under subheading
8418.69 second level "- - Other."
Its location tariff level should be set according to the characteristics that this sort condensing unit
based in the Supplementary Rules 1a. and 2nd., paragraph d) of Article 2 of that order, which establish,
respectively, the General Rules for the interpretation of the Tariff Act of the General Imports and Exports,
are equally valid to establish within each subheading applicable fraction and fractions are formed by
adding the code subheadings seventh and eighth digits which will be arranged from 01 to 99, reserving 99
for classifying goods not covered by fractions terminated 01 98.
Criterion No. 11 tariff classification 8415.82.99
Title:
Evaporator group units for air conditioning "Split System".
Description and identification of the goods:
These are machines which consist of a cabinet containing three main elements: an expansion element
-tubo capillary restrictor or expansion-valve, an evaporator coil and fan motor.
Its function is to receive coolant in liquid form, which is forced to pass through the expander element,
which is basically a restriction in the circuit. Coming out of this restriction, the finely atomized liquid is a low
pressure chamber (evaporator coil), where it evaporates by taking heat from the coil, cooling turn. The
airflow produced by the fan cools on contact with the cold evaporator fins. The thus cooled air loses
moisture as it condenses on the cold coil fins, so that moisture also changes while the temperature.
Based on the above description, goods under consideration are identified as machines for air
conditioning with cooling equipment.
Tariff classification:
General Rule 1 of Article 2 of the Law of General Taxes of Import and Export, has on the one hand,
that the titles of Sections, Chapters and sub-Chapters are only indicative and considering that the goods to
Sort are mechanical devices, the title of Chapter 84 "Nuclear reactors, boilers, machinery and mechanical
appliances; parts of the machine or apparatus "of the rate law invoked, location geared in that Chapter.
The same Rule also states General 1 primarily the classification of goods is determined according to
the terms of the headings and Section Notes or Chapter.
In this regard, heading 84.15 which reads "Machinery for air conditioning comprising a motor-driven fan
and elements for changing the temperature and humidity, not be separately regulated the humidity," he
includes the merchandise study.
As a complement to the determination of heading 84.15, it should cite the provisions of the third, fourth
and fifth of its Explanatory Notes
" Just to be classified in this heading machines and apparatus:
2) Designed to simultaneously modify the temperature (heating device, cooling device or both at
once) and humidity (humidifier, dehumidifier or both at once), and
The elements to moisturize and dehumidify the air may be different from those that produce heating or
cooling. Only some machines have, however, a device while modifying the temperature and by
condensing humidity. These machines and devices for air conditioning and deshumectan cooled by
condensation of water vapor on a cold battery, the ambient air of the room in which they work or if they
have an external air inlet, a mixture of fresh air and air atmosphere. Generally they have trays to collect
condensate.
From a structural point of view, machinery and equipment for air conditioning in this heading must
wear, accordingly, at least , in addition to the fan motor producing air circulation, the following elements:
- While a heating element (hot water pipes, steam or hot air, or of electric resistances, etc.) and an
air humidifier (which generally consists of a water spray) or an air dehumidifier; or
- or any other cooling element and a different humidity change device. "
So, you placed the goods under heading 84.15, the General Rule 6, Article 2 of the Law on General
Import and Export provides that the classification of goods in the subheadings of a heading shall be
determined according to the texts these subheadings and subheading notes and mutatis mutandis , to the
above Rules, on the understanding that they can only subheadings at the same level. For the purposes of
this Rule, Section Notes and Chapter also apply, unless otherwise provided.
In accordance with this provision and considering that the goods under consideration have a cooling
device that modifies the temperature and, by condensation, humidity, location comes under subheading
first level without coding, which reads "- the other, "and the second level 8415.82" - - Other, with cooling
equipment. "
Finally, the Supplemental Rules 1a. and 2a. paragraph d) of Article 2 of the oft system laid down
respectively general rules for the interpretation of the Tariff Act of the General Imports and Exports, are
equally valid to establish within each subheading applicable fraction and fractions are formed by adding
the code subheadings seventh and eighth digit, which will be arranged from 01 to 99, reserving 99 for
classifying goods not covered by the terminated fractions 01-98.
Therefore, since the evaporator units under study lack compressor, the tariff rate contained in Article 1
of the Law of General Taxes of Import and Export Corporation is the rightful 8415.82.99 which reads
"Other", which applies to them as not published in the Official Gazette specific fraction that understands.
Criterion No. 12 tariff classification 6912.00.01
Title:
Dishes, cups, plates, jars, etc., for table service, of ceramics other than porcelain.
Description and identification of the goods:
They are presented separately items such as cups, plates, jars, etc., or all of them (dishes, including
games for coffee, tea, etc.), decorated or undecorated, of ceramic materials other than porcelain They are
used to hold and serve food at the table.
Based on the above description of the goods identified in the study as household items for table
service.
Tariff classification:
The General Rule 1 of Article 2, Section I of the Law of General Taxes of Import and Export has on the
one hand, that the titles of Sections, Chapters and sub-Chapters are only indicative, and considering the
goods consist of ceramic articles, the title of Chapter 69 "Ceramic products" of the rate law invoked,
location geared in that Chapter.
General 1 The same Rule also states in particular that the classification of goods is determined
according to the terms of the headings and Section Notes or Chapter.
In this sense, since it is household goods for different tableware porcelain ceramic material, it is its
location in heading 69.12, which reads "tableware and other household goods, hygiene or toilet , ceramic,
porcelain except ".
Complementing in determining heading 69.12 is suitable quote indicating the first and second
paragraphs and paragraph A) of the Explanatory Notes, which literally state:
"The dishes, and other household goods, hygiene or toilet are classified
under heading 69.11, if They
are of porcelain (Hard or Soft) or in the heading 69.12, if They are of other
ceramics of the porcelain, such as common pottery, stoneware, earthenware, porcelain
imitations (see General to subchapter II for a description of these different products.
They are classified mainly on these two items:
A) Among the dishes and similar tableware: tea sets and coffee, dishes, tureens, salad bowls, dishes
and trays of all kinds, coffee makers, kettles, jugs, sugar bowls, cups, radish plants, saucers, trays for
starters, baskets, bread (for bread, fruits, etc.), churns, ac eiteras, salt, mostaceros, egg cups,
placemats, posacuchillos, spoons, napkin rings, etc. "
So, you placed the goods under heading 69.12, the General 6 Rule of Article 2 of the Law on General
Import and Export provides that the classification of goods in the subheadings of a heading shall be
determined according to the texts of these subheadings and any related subheading notes and, mutatis
mutandis , to the above Rules, on the understanding that they can only subheadings at the same level.
In accordance with this provision and taking into consideration the identification of the goods, it must
be its location in subheading 6912.00, which reads "tableware and other household goods, toilet articles,
of ceramics other than porcelain".
Finally, the Supplemental Rules 1a. and 2a. paragraph d) of Article 2 of the oft system laid down
respectively general rules for the interpretation of the Tariff of the General Imports and Exports are equally
valid for each sub-set within the applicable fraction and fractions will form adding to the code of
subheadings seventh and eighth digit, which will be arranged from 01 to 99, reserving 99 for classification
of goods which are not covered by the terminated fractions 01-98.
Therefore, the tariff rate contained in Article 1 of the Law on General Import and Export that
corresponds to the goods under consideration, is the 6912.00.01 "tableware; loose pieces of crockery ",
until such time as it is not published in theOfficial Gazette , modification affecting its scope.
Attentively