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 > 1998 NY Rulings > NY B89466 - NY B89534 > NY B89478

Previous Ruling Next Ruling
NY B89478




October 1, 1997

CLA-2-:RR:NC:WA:353 B89478

CATEGORY: COUNTRY OF ORIGIN MARKING

Mr. Ryan Young Bae
HJC (Hong Jin Crown America)
13929 Equitable Rd.
Cerritos, California 90703

RE: Country of origin determination for a motorcycle helmet

Dear Mr. Bae:

In your letter dated September 2, 1997, received in our office on September 9, 1997, you requested a country of origin determination for a motorcycle helmet processed in more than one country.

The constituent parts of the helmet are stated to be a plastic outer shell(ABS), a styrofoam inner liner(EPS), a fabric interior lining, a strap composed of fabric and metal, and painting materials. You state that HJC is contemplating designing motorcycle helmets in Korea, we assume manufacturing the motorcycle helmet components in Korea and shipping these motorcycle helmet components to China where they will be assembled into a finished motorcycle helmet and painted. After assembly in China they will be shipped to the United States for entry at the port of Los Angeles and Seattle. You also state that the costs incurred from the China factory will be less than 10% of the total manufacturing costs approximately $2.00 out of the $24.50 per unit cost. You ask "Under this manufacturing process, could you designate the origin of manufacture as "Assembled in China, Designed and materials made in Korea?".

Section 102.11 of the Regulations - General Rules- states "The following rules shall apply for the purposes of determining the country of origin of imported goods other than textiles and apparel products covered by section 102.21.

(a) The country of origin of a good is the country in which: (1) the good is wholly obtained or produced; (2) the good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in section 102.20 and satisfies any other applicable requirements of that section, and all other requirements of these rules are satisfied."

As the finished good is not wholly obtained or produced in one country and not produced exclusively from domestic materials in one country we, under the hierarchal rules, must apply the next applicable rule.

We find that the imported motorcycle helmet will be classified under heading 6506.

The specific tariff rule set out in section 102.20, Section XII, Chapters 64 through 67 of the regulations provides:

6506.... A change to heading 6506 from any other heading, except 6501 through 6502; or A change to heading 6506 from heading 6501 by means of a blocking process; or A change to heading 6506 from heading 6502 provided that the change is the result of at least three processing steps (e.g. dyeing, blocking, trimming, or adding a sweatband).

Under this rule, the imported motorcycle helmet has undergone the applicable change in tariff classification set out in section 102.11(a) in China where the motorcycle helmet components from Korea have been assembled to the finished good. China will therefore be the country of origin of the motorcycle helmet. The helmet should be marked "Made in China".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling