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NY A89103

November 19, 1996

CLA-2-94:RR:NC:2:233 A89103


TARIFF NO.: 9403.90.7000; 9802.00.80

Mr. Douglas Hastings
918 Shoreline Circle
Ponte Vedra Beach, FL 32082

RE: The tariff classification and marking of upholstered wood cabinet knobs from Venezuela.

Dear Mr. Hastings:

In your letter dated October 23, 1996, on behalf of Adela's Functional Art, you requested a tariff classification ruling indicating the status of eligibility for American Goods Returned and the proper country of origin marking requirements for the submitted sample.

The submitted sample is an upholstered wooden cabinet knob. These knobs can be used for cabinets, dressers, louvre doors, entertainment centers and desks. All components used to manufacture the knobs will be sent from the United States to Venezuela. The components include pre-painted wood knobs, pre-cut fabrics, fabric sealant/glue, acrylic latex enamel paint, brushes and fabric cutting knives.

According to your letter, the processing which will take place in Venezuela will include adhering the pre-cut fabric with a sealant glue to the pre-painted knobs and trimming the excess fabric with exacto knives, touching up damaged areas of the knob (from the action of trimming fabric), sealing the adhered fabric with fabric sealant, and returning the product to the United States where the final glazing, sanding and polishing steps are completed.

The applicable subheading for the upholstered wood cabinet knobs will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniiture and parts thereof: parts: other: of wood. The rate of duty will be 3.2% ad valorem.

Articles classifiable under subheading 9403.90.7000, HTS, which are products of Venezuela may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

If the imported article is not eligible for GSP, subheading 9802.00.80, HTS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting.

All three requirements of subheading 9802.00.80, HTS, must be satisfied before a component may receive a duty allowance. An article entered under subheading 9802.00.80, HTS, is subject to duty upon the full value of the imported assembled article less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24 of the Customs Regulations (19 CFR 10.24).

Your letter also requests a country of origin marking determination. Section 304 of the Tariff Act of 1930, as amended (19U.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, 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 of the imported goods the country of which the goods is the product.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.

Pursuant to section 10.22 of the Customs Regulations (19 CFR 10.22), articles assembled abroad and entitled to an exemption from duty under subheading 9802.00.80, HTSUS, are considered products of the country of assembly for the purposes of the country of origin marking requirements of 19 U.S.C. 1304. The country of assembly (i.e. Venequela) is the country of origin and the following markings would be acceptable:

1. Assembled in Venezuela

2. Assembled in Venezuela from U.S. components.

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 Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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