American firms participating in the program send dutyfree materials to Mexican workers who assemble components for U.S.-manufactured goods. To reimport the components. businesses pay a tax equivalent only to the dollar value of labor that the Mexicans contributed during the assembly process. The maquila industry now employs approximately 175.000 workers in 800 factories on the south side of the United StatesMexican border. More than 200 maquiladoras operate along the TijuanaTecate border alone. employing some 35.000 workers. Approximately another 30 plants are under construction in the Mesa de Otay area near the second border crossing. Several major companies. including General Motors. Zenith. and Westinghouse. take advantage of the program.
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border crossing