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NY 814112




September 11, 1995

CLA-2-40:S:N:N6:221 814112

CATEGORY: CLASSIFICATION

TARIFF NO.: 4008.21.0000

Mr. Joseph F. Accardi Jr.
Jagro Air Services, Inc.
Airport Industrial Office Park
145th Ave. & Hook Creek Blvd.
Building #C-5D
Valley Stream, NY 11581

RE: The tariff classification of rubber sheet from China.

Dear Mr. Accardi:

In your letter dated August 23, 1995, on behalf of Allstate Gasket & Packing, Inc., you requested a tariff classification ruling.

The sheet, which will be imported in rolls, is composed of compact styrene butadiene rubber. After importation, the sheet will be used in the manufacture of gaskets.

The applicable subheading for the sheet will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets and strip of vulcanized rubber, other than hard rubber, of noncellular rubber. The rate of duty will be 2.7 percent ad valorem.

You have also inquired about the country of origin marking regulations. 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 rubber sheet is substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported sheet, and only the containers or rolls are required to be marked with the country of origin.

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
New York Seaport

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