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NY A85998

August 20, 1996

CLA-2-44:RR:NC:GI:230 A85998


TARIFF NO.: 4421.90.9840

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification and country of origin marking of picture frame moldings from China, Hong Kong, Indonesia or the Philippines

Dear Ms. Wood:

In your letter which was received on July 24, 1996, you requested a tariff classification ruling and a country of origin marking ruling. The request was made on behalf of Greco Frame and Supply, Inc.

A sample of the product to be imported was submitted. It consists of a picture frame molding approximately 1-1/2 inches wide by 3/4 inch thick. It has a uniform profile throughout its length. It is stated to be finished with a stain, lacquer, paint and gesso. The same profile molding will be imported from different manufacturers in China, Hong Kong, Indonesia and the Philippines. The moldings will be imported in 8 to 12 feet lengths and will be blunt or square cut at the ends.

After importation the moldings will be miter cut to various sizes and made into picture frames. A sample of a completed frame with a cardboard backing and a glass front was submitted.

The applicable subheading for the stained and lacquered picture frame moldings as represented by the sample will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 4.4 percent ad valorem.

Articles classifiable under subheading 4421.90.9840, HTSUSA, which are products of Indonesia or the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations if the GSP is renewed.

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 134.1(d), Customs Regulations (19 CFR 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. Section 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. 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 picture frame moldings are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported moldings. Under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the respective country of origin.

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 Paul Garretto at 212-466-5779.


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