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NY 810057




June 5, 1995

CLA-2-87:S:N:N1:810057 101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.92.5000

Mr. Richard J. Hartenstine
F.W. Myers & Co., Inc.
20 North Central Ave.
2nd Fl.
Valley Stream, N.Y. 11580

RE: The tariff classification of an automotive exhaust component part from Germany.

Dear Mr. Hartenstine:

In your letter dated May 9, 1995 you requested a tariff classification ruling.

The item concerned is an "S"-shaped piece of stainless steel tubing which has been both hydrobent and hydroformed to serve as a portion of the exhaust system sub-component of the catalytic converter in the FORD Taurus/Sable automobile.

The applicable subheading for the automotive exhaust component part will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Mufflers and exhaust pipes: For other vehicles. The rate of duty will be 3% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.

In this case, the imported automotive exhaust component parts are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported automotive exhaust component parts and only the containers are required to be marked with the country of origin "Germany".

The request made within the portion of your letter entitled "With respect to identifying the correct tariff classification based on the value imparted in Germany" is unclear. If the classification and ruling decisions provided do not already satisfy this request, please formally resubmit your query using more precise language detailing the specifics of the situation involved and exactly what type of decision/ruling you desire.

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

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