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NY F87530

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May 30, 2000

MAR-2 RR:NC:SP:233 F87530

CATEGORY: MARKING

Mr. Karl F. Krueger
AEI Customs Brokerage Services
P.O. Box 5129
Southfield, MI 48086-5129

RE: COUNTRY OF ORIGIN MARKING OF IMPORTED WOODEN CHAIRS.

Dear Mr. Krueger:

This is in response to your letter dated April 24, 2000, on behalf of Krug Furniture, requesting a ruling on the country of origin marking requirements for imported wooden chairs which are assembled in Canada from Slovenian components.

The court house arm chair, also designated as Slovenian 177 Spinoff, if made in Slovenia and shipped to Canada as a knocked down whole. In Canada the parts are assembled and packaged for import into the United States. Pictures of the chair have been submitted for our review.

You have proposed the following three country of origin markings:

“Product of Slovenia”
“Product of Slovenia, assembled in Canada”

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.

The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin." For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. AnheuserBusch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).

In this case, the assembly process does not result in a substantial transformation. The assembled chair does not have a distinctive name, character or use different from the unassembled chair, and therefore is a good of Slovenia for marking purposes. Each of the above proposed markings meets the requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported chairs.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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