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NY I81686




May 22, 2002

CLA-2-94:RR:NC:SP:233 I81686

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347

RE: The tariff classification and marking of a “Leg Floor Gripper and Protector Fitting” from China.

Dear Mr. Anderson:

In your letter dated May 14, 2002, on behalf of Fiskars Consumers Products Inc., you requested a tariff classification and marking ruling.

The submitted sample is a “Leg Floor Gripper and Protector Fitting.” The item is made of rubber and is designed and used specifically on plastic patio chairs. The rubber fitting is sized to specifically fit Fiskars Regal Fan Back, American Rose, Deluxe Fan Back and Deluxe Value Series Chairs with legs that have a 3/8” opening to receive the fittings. The fitting provides protection to surface areas and non-skid protection by its combined pliable and raised surface gripping features. The chairs will be manufactured in the United States and the fittings will be imported for final completion of the chairs. You have enclosed a brochure which depicts the chairs that the fitting is designed to be used for.

The applicable subheading for the “Leg Floor Gripper and Protector Fitting” will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: parts: other: of rubber or plastics. The rate of duty will be free.

In your letter you indicate that you believe the rubber fittings are exempt from individual country of origin marking.

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 fittings are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported rubber fittings and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin “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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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