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NY R00033





December 23, 2003

MAR-2 RR:NC:1:126 NY R00033

CATEGORY: MARKING

Mr. Darrel Sekin, Jr.
DJS International Services
8411 Sterling Street, #101
Irving, TX 75063

RE: COUNTRY OF ORIGIN MARKING OF IMPORTED MASON JARS FROM CHINA WHICH WILL BE FILLED WITH CANDLE WAX IN THE UNITED STATES

Dear Mr. Sekin:

This is in response to your letter dated December 4, 2003, on behalf of Casey Pottery. You requested a ruling on whether a Mason jar imported from China is required to be individually marked with the country of origin if it will later be processed in the U.S. by a U.S. manufacturer. A marked sample was not submitted with your letter for review.

You stated that the imported Mason jar will be filled with candle wax in the United States creating a poured candle. The finished product will be marketed as a candle in the United States

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 Mason jars are substantially transformed as a result of the U.S. processing. The product is transformed into a poured candle. The U.S. manufacturer is the ultimate purchaser of the imported Mason jar. Therefore, if the candle wax poured into the jar is of American origin, only the containers that reach the ultimate purchaser (the U.S. manufacturer) must be marked with the country of origin of the imported Mason jar. However, if the candle wax poured into the Mason jar is not of American origin, the product must be marked with the country of origin of the candle wax before it is sold to the importer’s customers in the United States. (Clearly if the candle wax is itself of Chinese origin, the Mason jar could simply be marked with this country of origin prior to importation into the United States.)

Contact the Import Specialists at the port of entry for this merchandise. Provide documentation to the port of your claim that all the imported Mason jars will be filled with candle wax in the United States. Provide documentation to the Import Specialists of the country of origin of the candle wax. If the candle wax is not of American origin, provide documentation to the Import Specialists that the product will be marked with the country of origin of the candle wax before it is sold to the importer’s customers.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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