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NY 800933

August 22, 1994

MAR-2-05:S:N:N3:115 800933


Mr. Richard P. Grey
Grey Products Corporation
HC-63, Box 40
Durand, WI 54736

RE: The country of origin marking requirements for impact sockets from Taiwan.

Dear Mr. Grey:

In your letter dated July 25, 1994, you requested a ruling on the country of origin marking requirements for impact sockets.

The subject items are described as soft steel impact sockets which will be imported into the U.S. in an "unfinished condition." The further processing to be performed here in the U.S. on these sockets will be heat treating and external black finishing. The imported products cannot be used as sockets in its imported condition without the further prossessing.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides in general that any article of foreign origin (or its container) imported into the United States must be marked conspicuously, indelibly, legibly and as permanently as the nature of the article will permit in such manner as to indicate the country of origin to the ultimate purchaser in the United States.

An ultimate purchaser is defined in Section 134.1 of the Customs Regulations, as "the last person in the U.S. who will receive the article in the form in which it was imported". The regulation further provides that if the imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the article to a process which results in a substantial transformation. Section 134.35, Customs Regulations (19 CFR 134.35), implementing the principle of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98), provides that an article used in the U.S. in manufacture which results in an article having a name, character, or use differing from that of the imported article will be considered substantially transformed, and therefore the manufacturer or processor in the U.S. who converts or combines the imported article will be considered the ultimate purchaser of the imported article within the contemplation of 19 U.S.C. 1304(a). Accordingly, the article shall be excepted from marking. However, in accordance with 19 U.S.C. 1304(b) and 134.22 Customs Regulations (19 CFR 134.22), the outermost container of the imported article shall be marked to indicate the country of origin of the article.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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


Jean F. Maguire
Area Director

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