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NY K84554

April 20, 2004

MAR-2 RR:NC:1:102 K84554


Ms. Heather Ganley
Taco, Inc.
1160 Cranston St.
Cranston, RI 02920


Dear Ms. Ganley:

This is in response to your letter dated March 24, 2004 requesting a ruling on behalf of Taco. The issue raised in your request is whether country of origin marking is required on an imported bronze valve body and cap for use in the manufacture of a “Vortech” air separator. Descriptive information and a sample were submitted.

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 that 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.

In your request you indicate that the valve body and cap are imported from Brazil. Taco then assembles the imported components with other components, which include a steel screen baffle plate and an automatic air vent, to produce a complete air separator for use in hydronic heating systems. You request that the valve body and cap be excepted from individual marking because they are substantially transformed by assembly operations performed by Taco, and that Taco is the ultimate purchaser of the subject valve body and cap.

Based on the information provided we find that the imported valve body and cap are substantially transformed into an article with a new name, character or use, when incorporated with other components to produce a finished air separation device. Accordingly, Taco is the ultimate purchaser of the valve body and cap.

In accordance with 19 CFR 134.35, the valve body and cap, provided that they are used by Taco in the assembly of an air separator and not sold separately in their condition as imported, are excepted from individual marking. Only the outermost container of the imported valve body and cap must be marked to indicate Brazil as the 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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