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NY J83628

May 7, 2003

CLA-2-84:RR:NC:1:102 J83628


TARIFF NO.: 8481.90.9040

Mr. Shelley Vybiral
Snap-tite Inc.
8325 Hessinger Dr.
Erie, PA 16509

RE: The tariff classification of brass silencers for valves from Taiwan

Dear Mr. Vybiral:

In your letter dated April 9, 2003 you requested a tariff classification ruling on behalf of Snap-tite Inc.

The article in question is described as a brass silencer, part number MSL-B-02. The silencer is a part used on the exhaust port of pneumatic spool valves to quiet the air exhaust when the valves are actuated. Descriptive literature and a sample were submitted.

You indicate that you believe the silencers are provided for under subheading 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of other valves. However, we find that the silencers are more specifically provided for as parts of valves for pneumatic transmissions. Valves for pneumatic transmissions are provided for under subheading 8481.20, HTSUS.

The applicable subheading for the brass silencer will be 8481.90.9040, HTSUS, which provides for other parts of valves of subheading 8481.20, HTSUS . The rate of duty is free.

In your request you also raise the issue of whether country of origin marking is required on imported valve silencers when used by Snap-tite in the manufacture of pneumatic valves.

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 USC 1304.

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 the manufacturer subjects the imported article to a process which results in a substantial transformation of the article. 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. Pursuant 19 CFR 134.35, in such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked.

The indication in your request is that Snap-tite assembles the imported silencers with other components to produce finished pneumatic valves, and only on rare occasion will sell the silencers to customers as spare parts.

Based on the information and sample provided we find that the subject silencers are substantially transformed into articles with a new name, character or use, when incorporated with other components to produce finished valves and that Snap-tite is the ultimate purchaser of such parts. In accordance with 19 CFR 134.35, the silencers, provided they are used by Snap-tite in the assembly of completed valves and not sold separately in their condition as imported, are excepted from individual marking and only the outermost containers of the imported articles must be marked with country of origin.

However, on those occasions when the imported silencers are not assembled into finished valves, but sold to customers as spare parts, the “ultimate purchaser” of the silencers is not Snap-tite, but the customer to whom the silencers are sold. The spare parts must be individually marked to indicate their country of origin to the customer.

In this regard, we note that where the outermost container of the valve silencers is correctly marked with the country of origin of the articles contained within, the imported silencers, including those silencers that may be repacked and distributed as spare parts, are excepted form individual marking at the time of importation pursuant to 19 U.S.C. §1304(A)(3)(D) and CFR 134.32(d), provided that the certification set forth in 19 C.F.R. §134.26 is executed, and the container in which the repackaged spare parts will reach the retail purchaser will be marked in accordance with the requirements of 19 U.S.C. §1304 and 19 C.F.R. Part 134.

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 Kenneth T. Brock at 646-733-3009.


Robert B. Swierupski

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