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NY N012946




July 6, 2007

MAR-2 RR:NC:3:353

CATEGORY: MARKING

George C Hong
HJC America, Inc.
16918 Edwards Road
Cerritos, CA 90703

RE: THE COUNTRY OF ORIGIN MARKING OF A MOTORCYCLE HELMET.

Dear Mr. Hong:

This is in response to your letter dated June 13, 2007, requesting a ruling on the country of origin marking requirements for a motorcycle helmet where a fabric lining sewn in North Korea will be attached inside a South Korean-origin motorcycle helmet. Samples of the components and finished item were furnished. The samples will be returned to you.

Motorcycle helmets of subheading 6506.10 will be manufactured as follows:

The shell is molded, holes are drilled, the shell is painted and vents are assembled. Fabric is formed, comfort pad pieces are cut from the fabric, the fabric is assembled by sewing into a comfort pad and the pad is attached into the helmet. The visor and chinstrap are assembled and inserted. The helmet is weighted, a safety sticker is attached and the helmet is cleaned and packed. All processes are performed in South Korea, except the sewing of the fabric into a comfort pad, which is performed in North Korea.

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 the exceptions of 19 U.S.C. 1304. Section 134.1(b), Customs Regulations {19 CFR 134.1(b)}, defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations.

In determining whether the combining of parts or materials constitutes a substantial transformation, in Belcrest Linens v. United States, 573 F. Supp. 1149 (CIT 1983), aff'd, 741 F.2d 1368 (Fed. Cir. 1984), the court, considering certain operations performed to fabric, stated that the issue is the extent of operations performed and whether the parts lose their identity and become an integral part of the new article. On the other hand, if the manufacturing or combining process is merely a minor one which leaves the identity of the imported article intact, a substantial transformation has not occurred and an appropriate marking must appear on the imported article so that the consumer can know the country of origin. Uniroyal, Inc. v. United States, 542 F. Supp. 1026, 1029 (CIT 1982), aff'd, 702 F.2d 1022 (Fed. Cir. 1983).

In Headquarters Ruling Letter (HRL) 559890, dated July 29, 1996, Customs considered a fiber lining manufactured in North Korea or Vietnam. The lining was bonded inside a South Korean-origin fiberglass reinforced plastic helmet in South Korea. It was found that the lining was substantially transformed when it was bonded into a South Korean helmet shell in South Korea. In this case, the imported article is clearly the helmet and not the comfort pad. The comfort pad from North Korea loses its identity when it is attached into the South Korean helmet. The country of origin of the imported motorcycle helmet is South Korea.

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. The country of origin of the imported helmet is South Korea and the imported helmet must be clearly marked to indicate to the ultimate purchaser its country of origin. 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.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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