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HQ 559196

May 11, 1995

MAR-2-05 R:C:S 559196 MLR


Mr. Todd F. Radke
ATC Hardware Systems for Innovators
125 W. 3rd Street
Suite B
Chico, California 95928

RE: Country of origin marking of drawer slides; substantial transformation: Made in Taiwan, Assembled in China

Dear Mr. Radke:

This is in reference to your telephone conversation on May 11, 1995, requesting clarification of Headquarters Ruling Letter (HRL) 559020 dated March 28, 1995, pertaining to the country of origin marking on drawer slides.


The facts of HRL 559020 are hereby incorporated by reference. In HRL 559020, Customs determined that the drawer slides imported into the U.S. from the People's Republic of China (PRC) must be marked with the country of origin "Taiwan" since the drawer slide components are manufactured in Taiwan and are painted and assembled together in the PRC.


Whether the drawer slides may be marked "Made in Taiwan, Assembled in PRC."


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 imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or 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. Congressional intent in enacting 19 U.S.C. 1304 was "that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlaender & Co. Inc., 27 CCPA 297, 302, C.A.D. 104 (1940).

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. In this case, you propose to mark the drawer slides "Made in Taiwan, Assembled in PRC." When a name of any country other than the country in which the article was manufactured or produced appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 19 CFR 134.46. Customs has ruled that in order to satisfy the close proximity requirement, the country of origin marking must appear on the same side(s) or surface(s) in which the name of the locality other than the country of origin appears. Headquarters Ruling Letter (HRL) 708994 dated April 24, 1978. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported good.

Accordingly, provided the words "Made in Taiwan," are the same size or larger than the words "Assembled in PRC," and they appear on the same side of the drawer slide packaging, the requirements of 19 CFR 134.46 will be satisfied.


On the basis of the information and sample submitted, we find that the marking "Made in Taiwan, Assembled in PRC" will satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134, provided the words "Made in Taiwan" are the same size or larger than the words "Assembled in PRC", and they appear on the same side of the drawer slide packaging.

A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John Durant, Director

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