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NY L83350

April 13, 2005

CLA-2-84:RR:NC:1:102 L83350


TARIFF NO.: 8481.80.3020

Ms. Heather Ganley
Taco, Inc.
1160 Cranston Street
Cranston, Rhode Island 02920

RE: The tariff classification and marking of a cast iron valve from Brazil

Dear Ms. Ganley:

In your letter dated March 14, 2005 you requested a tariff classification and marking ruling on behalf of Taco.

The article in question is described as a Multi Purpose Valve (MPV) with a valve body of cast iron. The MPV combines a hand-operated shut-off valve, balancing valve, check valve and metering valve within one valve body. The hand-operated shut-off mechanism incorporates a movable plug. The valve is used in commercial piping systems.

Based on the information submitted we find that the MPV has the essential character of a hand-operated valve and is most specifically provided for as such in heading 8481, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the Multi Purpose Valve will be 8481.80.3020, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of iron, plug type. The rate of duty will be 5.6 percent ad valorem.

In your request you indicate that certain components made in the United States will be shipped to Brazil where they will be assembled with Brazilian components into a completed MPV. You enclosed a sample of a marking plate, which is permanently attached the imported MPV, indicating “MADE OF US & BRAZILIAN COMPONENTS”, followed underneath by “TACO INC., CRANSTON, R.I. USA”. You inquire as to the acceptability of this marking.

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.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

The current marking of the imported MPV, as described above, does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported MPV. However, your proposed alternative marking “ASSEMBLED IN BRAZIL FROM US & BRAZILIAN COMPONENTS”, followed by “TACO INC., CRANSTON, R.I. USA” is an acceptable marking.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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