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 > 2002 NY Rulings > NY H89395 - NY H89451 > NY H89418

Previous Ruling Next Ruling
NY H89418

April 11, 2002

MAR-2 RR:NC:1:112 H89418


Mr. Michael Madden
GLOBAL Transportation Services, Inc.
895 Blue Gentian Road
Eagan, MN 55121


Dear Mr. Madden:

This is in response to your letter dated March 12, 2002 on behalf of Communications, Inc., requesting a ruling on the country of origin marking requirements for imported electrical jacks made from U.S. components in Costa Rica. A marked sample was not submitted with your letter for review.

As indicated in your submission, components of U.S. origin will be sent to a manufacturing facility in Costa Rica where the majority will be processed into complete electrical jacks. Approximately 25 percent of the jacks, in an unfinished condition, will be sent from Costa Rica to the Commonwealth of Puerto Rico for completion.

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.

The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. AnheuserBusch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).

In this case, the process in Costa Rica does result in a substantial transformation. The completed jacks have a distinctive name, character or use different from the components, and therefore are a good of Costa Rica for marking purposes. Accordingly, they will be required to have a country of origin marking pursuant to 19 U.S.C. 1304 when imported into the United States. This requirement also pertains to the unfinished jacks imported into the Commonwealth of Puerto Rico since it is within the Customs territory of the United States.

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 David Curran at 646-733-3017.


Robert B. Swierupski

Previous Ruling Next Ruling