United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 800111 - NY 800298 > NY 800157

Previous Ruling Next Ruling
NY 800157



July 21, 1994

MAR-2-05:S:N:N3:115 800157

CATEGORY: MARKING

Ms. Midge A. Hand
International Castings and Equipment, Inc. 600 Houze Way
Roswell, GA 30076

RE: The country of origin marking requirements for forgings from Indonesia and China.

Dear Ms. Hand:

In your letter dated July 7, 1994, you requested a ruling on the country of origin marking requirements for chrome plated bubbler forgings. The subject item, part #4025, is a chrome plated bubbler forging. This product is used as a mouth guard on water fountains. These forgings will be further processed here in the United States. Its country of origin marking thereon would be obliterated as a result of these processes.

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.

An ultimate purchaser is defined in Section 134.1 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. Section 134.35, Customs Regulations (19 CFR 134.35), implementing the principle of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98), provides that an article used in the U.S. in manufacture which results in an article having a name, character, or use differing from that of the imported article will be considered substantially transformed, and therefore the manufacturer or processor in the U.S. who converts or combines the imported article will be considered the ultimate purchaser of the imported article within the contemplation of 19 U.S.C. 1304(a). Accordingly, the article shall be excepted from marking. 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.

Additionally, section 134.32 of the Customs Regulations (19 CFR 134.32) provides for general exceptions to marking requirements. In your particular instance, subsection (d) applies which provides for the exception to the marking requirements for articles for which the marking of the containers will reasonably indicate the origin of the articles.

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

Previous Ruling Next Ruling