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NY C89235

July 14, 1998

CLA-2-73:RR:NC:115 C89235


TARIFF NO.: 7326.19.0000

Mr. Richard Feller

Cooper Industries

3012 Mason Street

Monroe, NC 28110

RE: The tariff classification and marking of steel forgings from China or Taiwan.

Dear Mr. Feller:

In your letter dated June 16, 1998 you requested a tariff classification and marking ruling.

The steel forgings are untrimmed and unfinished that will be further processed in the U.S.A. The items are as follows:

1) R212 slot side to make one side of rib joint plier. 2) A9 to make 1/2 of tin snap. 3) Jaw to make 10" adjustable wrench jaws (4 pcs per platter) 4) 46-4 plier halves (4 pcs per platter) to make small pliers. 5) Hammer head to make 16 oz. hammer.

The further processing in the U.S.A. will consist of trim, grinding, drilling, polishing, heat treating, assembly with other components and painting or plating.

The applicable subheading for the steel forging will be 7326.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: forged or stamped, but not further worked: other. The rate of duty will be 3.5% ad valorem.

As to the marking of the steel forgings they would fall under the provisions of Section 134.35 of the Customs Regulations. The section reads as follows: Articles substantially changed by manufacture. (a) Articles other than goods of a NAFTA country. An article used in the United States in manufacture which results in an article having a name, character, or use differing from that of the imported article, will be within of the principle of the decision in the case of the United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (C.A.D. 98). Under this principle, the manufacturer or processor in the United States who converts or combines the imported article into the different article will be considered the "ultimate purchaser" of the imported article within the contemplation of section 304(a), Tariff Act of 1930, as amended (19 U.S.C. ยง304(a)), and the article shall be excepted from marking. The outermost container of the good shall be marked in accord with this part.

The proposed marking containing "U.S.A." is not addressed in this decision. The determination of marking an item as "Made in USA" is under the primary jurisdiction of the Federal Trade Commission and not this service. We, therefore, recommend that you contact the Federal Trade Commission, Division of Enforcement, located at 6th and Pennsylvania Avenue, N.W., Washington, D.C. 200580, for any views concerning marking of the items with the "USA" symbol.

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

A copy of this 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 this ruling, contact National Import Specialist Melvyn Birnbaum
at 212-466-5487.


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