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NY 808413




April 3, 1995

MAR-2-05:S:N:N3:115 808413

CATEGORY: MARKING

Ms. Barbara A. Furbacher
National Foundry Products Inc.
P.O. Box 186
405 Cedar Lane
Teaneck, New Jersey 07666

RE: The country of origin marking requirements for a tightener handle from the United Arab Emirates.

Dear Ms. Furbacher:

In your fax of March 13, 1995, which was a supplement to your letter dated March 1, 1995, you requested a ruling on the country of origin marking requirements for a tightener handle which will be further assembled here in the United States in addition to its proper classification. The classification issue was addressed and replied to you in NY ruling 807752, dated March 17, 1995. Your fax crossed in the mail. Samples were furnished with the original request.

In your original letter of March 1, 1995, the following assembly processes were to be performed in the United States:
a) Imported tightener (handle) of cast iron b) Importer will ream a small hole into handle c) All machining done in the U.S. d) Clevis - importer punches, bends and cuts to length e) Hook - importer cuts to length, cold upsets head, bends and stakes f) Second Hook - importer cuts to length, upsets one end, anneals, flattens and pierces hole and bends g) Finished tightener is painted and packed 10 to a carton or bulk packed on special order h) A rivet is installed in the reamed hole

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides in general that any article of foreign origin (or its container) imported into the United States must be marked conspicuously, indelibly,
legibly and as permanently as the nature of the article will permit in such manner as to indicate the country of origin to the ultimate purchaser in the United States.

In the circumstances that you have presented, an imported article can be exempt from country of origin marking, if a substantial transformation has occurred in a country other than the exported one. The key test for substantial transformation is whether or not a new and different article of commerce having a new name, character or use occurred as the result of a manufacturing process.

Part 134, Customs Regulation (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 USC 1304. An ultimate purchaser is defined in Section 134.1(d) of the Customs Regulations, as "the last person in the U.S. who will receive the article in the form in which it was imported". The regulation further provides that if the imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the article to a process which results in a substantial transformation.

In reviewing the imported cast iron handle and the assembly/processing steps that will be performed in the United States, this office is of the opinion that a substantial transformation has occurred and that the finished product would be a new and different article of commerce. Therefore, the importer, Dixie Industries, would qualify as the ultimate purchaser. In this instance, the handle does not have to be marked with a foreign country of origin. However, in accordance with 19 U.S.C. 1304(b) and 134.22 Customs Regulations (19 CFR 134.22), the outermost container of the imported article shall be marked to indicate the country of origin of the article.

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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