United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G80456 - NY G80513 > NY G80500

Previous Ruling Next Ruling
NY G80500

August 24, 2000

CLA-2-70:RR:NC:2:226 G80500


TARIFF NO.: 7019.39.1090

Mr. John F. Jager
Toyota Tsusho America, Inc.
702 Triport Road (CL 960)
Georgetown, KY 40324

RE: The tariff classification of a non-woven glass fiber board from Japan

Dear Mr. Jager:

In your letter dated July 31, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The submitted sample, which is identified as a “headliner board”, is composed of non-woven glass fibers bound with polypropylene short and or/staple fibers. The headliner board will be imported cut-to-length with the following dimensions: 1450 mm in width X 1850 mm in length and 5 – 6 mm in thickness. You indicated in your letter that the board will be used in the manufacture of an automotive headliner.

You stated in your letter that the headliner board will be further processed once imported into the United States. It will be molded and shaped through heat and pressure to fit different contour automotive headliners and an interior covering will be placed on the board. The function of the automotive headliner is to reduce sound/noise, vibration and heat and to include a backing for interior fabric or covering.

The applicable subheading for the non-woven glass fiber board will be 7019.39.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for glass fibers (including glass wool) and articles thereof (for example yarn, woven fabrics): thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products: other: insulation products: other. The rate of duty will be 4.9 percent ad valorem. 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.

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 (19 CFR 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. Section 134.1(d), defines the ultimate purchaser as generally 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)(1) states that if an imported article will be used in 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. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.

In this case, the imported non-woven glass fiber headliner boards are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported non-woven glass fiber headliner boards and only the containers are required to be marked with the country of origin "Japan". You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 Jacob Bunin at 212-637-7074.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: