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 > 2001 NY Rulings > NY G85491 - NY G85561 > NY G85516

Previous Ruling Next Ruling
NY G85516

December 27, 2000

MAR-2 RR:NC:N1:113 G85516


Ms. Carole C. Leland
Carole C. Leland Customhouse Brokers
244 West Valley Avenue
Birmingham, AL 35209


Dear Ms. Leland:

This is in response to your letter dated October 20, 2000, received in this office on December 12, 2000, on behalf of Jones Stephens, Corp., requesting a ruling on whether imported metal closet rings are required to be individually marked with the country of origin if it is later to be processed in the U.S. by a U.S. manufacturer. A sample was submitted with your letter for review.

The merchandise is a steel closet ring that will be assembled in the United States with a plastic flange to form a complete floor flange for a water closet. The rings will be purchased from Taiwan. Your request addresses the question of whether the rings must be marked with the country of origin at time of importation. Your letter does not mention how the finished items will be sold after their final assembly.

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 rings are not substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is not the ultimate purchaser of the imported rings. Although your letter provided no specific information regarding the actual processing, it appears to be the simplest possible assembly of two parts. The individual rings should be marked “Made in Taiwan.”

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 James Smyth at 212-637-7008.


Robert B. Swierupski

Previous Ruling Next Ruling