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NY 856013


Sept 24, 1990

CLA-2-84:S:N:N1:106-856013

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.90.9080

Mr. Brian Leja
Burlington Air Imports
6710 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of overhead sprinkler heads from Mexico

Dear Mr. Leja:

In your letter dated August 30, 1990, on behalf of Mexam Inc., Farmington Hills, MI, you requested a tariff classification ruling.

You have submitted two samples of the product which is an overhead sprinkler head. The sprinkler head is made of metal and it measures approx- imately 2 3/8 inches high. Exhibit A is the product in its imported condition as a non-machined sprinkler head. Exhibit B is the product in its machined condition. Final processing, in the United States, involves chrome plating and inserting a glass bulb with a liquid therein prior to the sprinkler head's assembly in a mechanical sprinkler system. In operation, the liquid at a certain temperature will burst the bulb allowing the water to flow out. After performing the pre- set function the system will be manually shut off.

The applicable subheading for the imported overhead sprinkler head will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.7 percent ad valorem.

Articles classifiable under subheading 8424.90.9080, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

You also inquired about country of origin marking. You state that the ultimate purchaser of this product will be Globe Fire Equipment of Standish, MI. In its imported condition, the sprinkler head could be stamped with the country of origin markings on the lower portion. However, after processing (finishing) the marking would be eliminated.

Section 134.11 of the Customs Regulations states that, unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.

An exception may be made for articles for which the ultimate purchaser must necessarily know the country of origin by reason of the circumstances of their importation or by reason of the character of the articles even though they are not marked to indicate their origin. It is not feasible to state who will be the ultimate purchaser in every circumstance. Broadly stated, an ultimate purchaser is defined as the last person in the U.S. who will receive the article in the form in which it was imported. If you wish to receive a ruling on marking, please forward a separate inquiry to:

United States Customs Service
Office of Regulations and Rulings
1301 Constitution Avenue, N.W.
Washington, D.C. 20229-0001

Indicate the nature of the sale to Globe Fire Equipment, exactly how the sprinkler heads will be marked, and explain why you believe they are the ultimate purchaser of the merchandise.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.

Sincerely,

Jean F. Maguire
Area Director

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