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NY J89528

October 21, 2003

MAR-2 RR:NC:1:102 J89528


Mr. Leo Voogd
Hydroflex Hydraulics
Postbus 1548
3260 Ba Oud-Beijerland


Dear Mr. Voogd:

This is in response to your letter dated October 2, 2003 requesting a ruling with regard to the marking requirements for various hydraulic fittings that will be distributed by your importer W&O Supply.

You indicate that the imported hydraulic fittings are delivered directly to the final customer from the facilities of W&O Supply. W&O Supply arranges for the installation of the fittings into the systems, machines and apparatus of the final customer. You request an exception from the marking requirements for imported goods because individual marking of the fittings would largely be concealed and would lose most of its informational value to the “consumer/user” after final installation.

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. Based on the information you have provided the hydraulic fittings are sold and installed in their condition as imported. Accordingly, we find that the ultimate purchaser is the customer to whom and for whom W&O sells and installs those fittings.

With respect to your contention that any marking of the fittings will be concealed as a result of their installation, Section 134.32(g) provides an exception to the marking requirements only for articles to be processed in the United States by the importer or for his account. While W&O Supply may arrange for installation of the imported fittings, the installation is not for the account of your importer, but rather for the account of their customer, pursuant to the sale of the fittings to that ultimate purchaser.

In accordance with 19 CFR Part 134, the hydraulic fittings imported by W&O Supply must be marked with their country of origin.

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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