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NY L85136




June 8, 2005

CLA-2-94:RR:NC:SP:233 L85136

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030

Ms. Joyce A. Frase
Schott International Inc.
P.O. Box 7152
Akron, OH 44306

RE: The tariff classification and country of origin marking of Tree Stand Seat Covers from China.

Dear Ms. Frase:

In your letter dated May 9, 2005, you requested a tariff classification ruling.

The submitted sample is identified as a Tree Stand Seat Cover. The seat cover is not a finished product. It is an upholstery cover for tree stand seat cushions and has no other use. The cover has nylon straps sewn on one side to attach the completed seat to the tree. In China, the fabric is cut to size and sewn together with the bottom of the cover left open to allow for stuffing the cushion into the cover. After importation, the seat is stuffed and the bottom is sewn shut. The seat cover is made of 60% cotton/40% polyester twill, printed in Mossy Oak New Breakup pattern. The covers will be imported packed in bulk cartons, to be sent directly to the manufacturer of the tree stand seats. You have also submitted a picture of the completed tree stand seat, as it is attached to the tree.

Your sample is being returned as requested.

The applicable subheading for the Tree Stand Seat Covers will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Other, Other.” The rate of duty will be Free.

You have also requested a ruling on whether the imported Tree Stand Seat Covers are required to be individually marked with the country of origin if they are later to be processed in the U.S. by a U.S. manufacturer.

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.

The Customs Service has already determined (in HQ 089832 dated October 21, 1991) that operations similar to your production process, namely the cutting in a foreign country of fabric into seat covers and the assembly of those parts by sewing, substantially transformed the fabric into a product of the country in which these processes take place. Accordingly, the country of origin of the imported unfinished Tree Stand Seat Covers is China. It is further our opinion that the instant merchandise subject of the production operation in China can be described as unfinished Tree Stand Seats in the form of unfinished seat covers in their condition as imported into the United States.

The next question presented is whether the unfinished seat covers shipped from China undergo a later substantial transformation in the U.S. The imported seat covers will be stuffed, and final sewn. Customs ruled in HQ 733838 (February 7, 1991) that the country of origin of a stuffed doll was the country where the shell or skin was made, cut and sewn together inasmuch as the later stuffing and final sewing operations were not a substantial transformation of the product. Similarly, in this case the process of stuffing the seat covers in the U.S. is not a substantial transformation and the country of origin of the Tree Stand Seats remains China and they should be so marked.           

 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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