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NY M87358




October 16, 2006

MAR-2 RR:NC:N3:351 M87358

CATEGORY: MARKING

Robert E. Haspray
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: THE COUNTRY OF ORIGIN OF DECONSTRUCTED MATTRESSES

Dear Mr. Haspray:

This is in response to your letter dated Sept. 12, 2006, on behalf of your client, Recover Canada, of North York, Ontario, requesting a ruling on the country of origin of imported deconstructed mattresses. A marked sample was not submitted with your letter for review. You stated in a follow-up e-mail message that you are not seeking a classification ruling.

You state that Recover Canada obtains used mattresses and mattress supports in Canada, deconstructs each unit, and separates the various components. Many of the items will be sanitized and ultimately all of the textile and foam parts will be baled for sale to mattress rebuilders in the United States.

You supplied a list of the components. Most are textile, such as coconut and sisal fibers from insulating pads; needled pads of cotton, wool, or other fibers; ticking; quilted mattress support covers composed of various fibers and urethane foam; textile tapes and yarns, and other components. You state it is the intention of Recover Canada to enter each bale according to the terms of General Note 3(f), Harmonized Tariff Schedule of the United States Annotated (HTSUS), which outlines the procedure for determining the duty rate of commingled goods that are packed to the extent that the quantity or value of the individual goods cannot be readily ascertained by CBP officers. In that case, duty is assessed based on the commingled good requiring the highest duty rate.

The age of each mattress that was deconstructed is unknown, but many are 10 to 20 years old. You state that an accurate identification of the country of origin of the materials is all but impossible. The parts may not have been marked with their respective country of origin before being made into the mattresses. We refer to rulings HQ 730174, issued on March 31, 1987, and HQ 732409, issued September 25, 1989, in which used clothing produced in various countries but purchased in its used condition in the United States was presumed to have been used in the U.S. and was thus regarded as of U.S. origin. Similarly, the mattresses purchased in Canada after prolonged use in that country are to be regarded as of Canadian origin and the deconstructed parts are likewise considered of Canadian origin for invoicing and marking purposes.

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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. In this case, the purchaser of the bales, that is, the mattress rebuilder, is considered the ultimate purchaser.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

While you have not specified any proposed marking of the imported bales, as long as it is conspicuous, legible and permanent it will satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and will be an acceptable country of origin marking for the imported deconstructed mattresses packed in bales.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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