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 > 2004 NY Rulings > NY L80991 - NY L81075 > NY L81016

Previous Ruling Next Ruling
NY L81016





December 1, 2004

CLA-2-63:RR:NC:N3:351 L81016

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889, 7326.90.8587

Irene Chan
T.H. Kelly International, Inc.
813 W. Arbor Vitae St., 2nd Floor
Inglewood, CA 90301

RE: The tariff classification of a back support belt, a waist strap, and metal connectors from China

Dear Ms. Chan:

In your letter dated November 15, 2004, you requested a tariff classification ruling.

The three submitted samples are a lumbar back support pad, a waist strap, and a support strap. The lumbar back support pad measures approximately 23” x 7” and is constructed of polyester fabric filled with foam padding. The adjustable strap is made of webbed polyester fabric and contains several plastic fittings. You indicate that, in some cases, there will be stainless steel connectors (snap hooks) to attach to the support strap.

The applicable subheading for the back support belt, waist strap, and metal connectors if imported as a single unit, and the back support belt if imported separately, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The duty rate will be seven percent ad valorem.

The applicable subheading for the webbed waist strap will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The duty rate will be seven percent ad valorem.

The applicable subheading for the stainless steel snap hooks, if imported separately, will be 7326.90.8587, HTS, which provides for other articles of iron or steel. The duty rate will be 2.9 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the support strap. Your request for a classification ruling should include a description of how it is used and a breakdown of the cost of the plastic and textile components. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

In your letter you ask if each piece needs to be marked with the country of origin. 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 belts and connectors are substantially transformed as a result of the U.S. processing, and therefore the U.S. assembler, presumably your company, is the ultimate purchaser of the imported belts and connectors and under 19 CFR 134.35 only the containers which reach the ultimate purchaser, again, presumably your company, are required to be marked with the country of origin "China."

However, if the completed article is imported as a single unit for retail sale, it would have to be marked in compliance with 19 CFR 134.41(b) in a conspicuous place as legibly, indelibly and permanently as the nature of the article 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.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: