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NY 881975

January 27, 1993

CLA-2-95:S:N:N8:224 881975


TARIFF NO.: 9506.99.0520

Erez Borowsky
Health Sports Technology Group
216 Loma Vista St. Suite G
El Segundo, CA 90245

RE: The tariff classification of archery arrow shafts from China.

Dear Mr. Borowsky:

In your letter dated January 13, 1993, you requested a tariff classification ruling.

The merchandise, in its condition as imported, consists of graphite archery arrow shafts in multiple lengths. The arrow shafts will be used as kite framing materials. You indicate that these sport kites are specialized dual line kites that are light weight and maneuverable. The kites utilize .5 ounce sail fabric, dual line spectra fiber for piloting and the imported arrow shafts which are used internally in the sail fabric skins.

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

The issue here centers on the determination of whether the subject merchandise is more properly classifiable as a part or accessory for toy kites in subheading 9503.90.70, HTS, or as archery articles and equipment and parts and accessories thereof in subheading 9506.99.05, HTS.

Rule 1(c) of the Additional U.S. Rules of Interpretation states that:
a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.

The merchandise, in its condition as imported, is the same class or type of good intended to be included wihtin subheading 9506.99.05, HTS, since it is similar in all respects to those articles specifically enumerated within the subheading -- archery articles and equipment, arrow parts.

Based on Additional U.S. Rule of Interpretation 1(c), wherein a specific provision for a part or accessory prevails over any general provision for such part or accessory, it is clear that subheading 9506.99.05, HTS, is a more specific provision for the subject merchandise and thus prevails over the more general subheading 9503.90.70, HTS, which covers parts and accessories for toy kites.

The applicable subheading for the archery arrow shafts will be 9506.99.0520, HTS, which provides for articles and equipment for gymnastics, athletics, other sports...other...archery articles and equipment and parts and accessories thereof, arrows and arrow parts. The rate of duty will be 3.4 percent ad valorem.

You also requested information concerning the correct marking requirements of the imported merchandise. Section 304 of the 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.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.35, Customs Regulations (19 CFR 134.35), states that the manufacturer or processor in the U.S. who converts or combines the imported article into a different article having a new name, character or use will be considered the ultimate purchaser of the imported article within the contemplation of 19 U.S.C. 1304 and the article shall be excepted from marking. The outermost containers of the imported articles shall be marked.

The "ultimate purchaser" is defined generally as the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d). If an imported article will be used in domestic 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.

For country of origin marking purposes, a substantial transformation occurs when articles lose their identity and become new articles having a new name, character or use. Under this principal, the manufacturer or processor in the U.S. who converts or combines the imported article into a different article will be considered the "ultimate purchaser" of the imported article, and the article shall be excepted from marking.

In view of the above statutory and regulatory considerations, and noting the ultimate use of the subject archery arrow shafts and the combining operations they will be subject to, Customs will permit you to import the arrow shaft components used in the assembly of kites without country of origin marking provided the sealed containers in which such components are imported are marked to indicate the country of origin of their contents and Customs officials at the port of entry are satisfied that the imported kite components will be used by the ultimate purchaser only in the assembly of kites and will not otherwise be sold at retail.

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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