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HQ 114153

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November 10, 1997

ENT-1-01-RR:IT:EC 114153 GOB

CATEGORY: ENTRY

U.S. Customs Service
Chief, Metals & Machinery Branch
National Commodity Specialist Division
6 World Trade Center
New York, N.Y. 10048

RE: Entry; Country of Origin; 19 U.S.C. 1484, 1485

Dear Sir:

This is in response to your memorandum of October 20, 1997 (CLA-2-85:RR:NC:MM:109-C80276).

FACTS:

You forward a ruling request from Emery Worldwide on behalf of SCI Systems, Inc. (the "requester").

The requester states as follows. It imports personal computer circuit boards from Ireland. The circuit boards are of United States origin, but the requester is not able to claim heading 9801, Harmonized Tariff Schedule of the United States ("HTSUS"), because it lacks a manufacturer's affidavit.

The requester asks what country of origin should be declared on the entry documents.

ISSUE:

Which country should be declared as the country of origin where the circuit boards are of United States origin (but unable to qualify for treatment under heading 9801, HTSUS), and are exported from Ireland?

LAW AND ANALYSIS:

19 U.S.C. 1484(a)(1) provides:

? 1484. Entry of Merchandise

(a) Requirement and time

(1) Except as provided in sections 1490, 1498, 1552, and 1553 of this title, one of the parties qualifying as "importer of record" under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care -

(A) make entry therefor by filing with the Customs Service-

(i) such documentation or, pursuant to an electronic data interchange system, such information as is necessary to enable the Customs Service to determine whether the merchandise may be released from customs custody, and

(ii) notification whether an import activity summary statement will be filed; and

(B) complete the entry by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise, and such other documentation or, pursuant to an electronic data interchange system, such other information as is necessary to enable the Customs Service to-

(i) properly assess duties on the merchandise,

(ii) collect accurate statistics with respect to the merchandise, and

(iii) determine whether any other applicable requirement of law (other than a requirement relating to release from customs custody) is met.

19 U.S.C. 1485(a)(3) provides:

? 1485. Declaration

(a) Requirement; form and contents

Every importer of record making an entry under the provisions of section 1484 of this title shall make and file or transmit electronically therewith, in a form and manner to be prescribed by the Secretary of the Treasury, a declaration under oath, stating- ...
(3) That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct ...

Pursuant to the above statutes, the importer of record must make entry using reasonable care. In doing so, the importer of record must provide statements and documents which are true and correct.

The facts herein provide that the circuit boards are of United States origin (although the requester does not have the documentation to support entry under heading 9801, HTSUS) and are exported from Ireland.

Accordingly, the United States should be declared as the country of origin.

HOLDING:

The United States should be declared as the country of origin where merchandise of U.S. origin (although not eligible for treatment under heading 9801, HTSUS) is exported from Ireland.

Sincerely,

Jerry Laderberg
Chief,
Entry Procedures and Carriers

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