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NY E87513

September 23, 1999

CLA-2-94:RR:NC:SP:233 E87513


TARIFF NO.: 9403.90.8040

Ms. Yolanda Landau
Wilson UTC, Inc.
750 Walnut Avenue, CN 1196
Cranford, NJ 07016

RE: The tariff classification of furniture parts from China.

Dear Ms. Landau:

In your letter dated September 9, 1999, on behalf of Northern States Metals Corporation, you requested a tariff classification ruling.

The merchandise to be imported consists of aluminum extrusions. These extrusions are cut to size for use as legs on a beverage serving cart. Northern States Metals (N.S.M.) supplies these aluminum extrusions or legs, which have been cut to specific sizes, fabricated and packed into four different size kits to their end customer. The customer then includes the aluminum kits into a final assembly, which is a beverage-serving cart.

N.S.M. is considering two courses of action. Number one, they will import the aluminum from China cut to size and fabricated. N.S.M. will repack the cut and fabricated material into the appropriate size kits, inventory and ship to their customer. Number two, they will import the aluminum from China cut to size, fabricated and packed in the appropriate sized kits. N.S.M. will then inventory and ship to their customer.

The applicable subheading for the aluminum extrusions will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be free.

You have inquired about the country of origin marking requirements based on the above two scenarios.

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.

An ultimate purchaser is defined in Section 134.1(d) 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 C.F.R. §134.35), 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 aluminum extrusions shall be excepted from marking in both cases. However, in accordance with 19 U.S.C. §1304(b) and 134.22 Customs Regulations (19 C.F.R. §134.22), the outermost container of the imported article shall be marked Made in China.

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 212-637-7061.


Robert B. Swierupski

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