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NY L88046

November 4, 2005

CLA-2-84:RR:NC:1:102 L88046


TARIFF NO.: 8481.90.9080

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

RE: The tariff classification and country of origin marking of a valve ball from Italy

In your letter dated September 28, 2005 you requested a tariff classification and marking ruling on behalf of Taco. Descriptive information was submitted.

The article in question is identified as a “Ball 1/2 Inch 3 Way”, part number 599-387. The ball is used by Taco in the assembly of an “SBV” valve that is sold to original equipment manufacturers. The SBV valve is a motor-operated 3-way valve for diverting liquid flow.

The applicable subheading for the ball will be 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of taps, cocks, valves and similar appliances. The rate of duty is free.

In your request you also inquire whether country of origin marking is required on the imported valve ball, which is solely used by Taco in the manufacture of the SBV valve.

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 ball is imported from Italy. In the United States, Taco assembles the valve ball with other components of U.S. and Canadian origin to produce a complete SBV valve, which is then tested and packaged for sale. You aver that the valve ball is excepted from individual marking because it is substantially transformed by assembly operations performed by Taco, and that Taco is the ultimate purchaser of the subject valve ball.

Based on the information provided we find that the imported valve ball is substantially transformed into an article with a new name, character or use, when incorporated with other components to produce a finished SBV valve. Accordingly, Taco is the ultimate purchaser of the valve ball in question.

In accordance with 19 CFR 134.35, the valve ball, provided that it is used by Taco in the assembly of a completed valve and not sold separately in its condition as imported, is excepted from individual marking. Only the outermost container of the imported valve ball must be marked to indicate Italy 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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