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NY N006172

February 28, 2007



TARIFF NO.: 8412.90.9015

Ms. Courtney Cabin
Customs Brokerage Compliance
Phoenix International Freight Services, Ltd. 855 IL Route 83
Bensenville, IL 60106-1219

RE: The tariff classification of hydraulic hose fittings and connectors from Italy

Dear Ms. Cabin:

In your letter dated January 23, 2007 you requested a tariff classification and marking ruling on behalf of your client Kuriyama of America.

The articles in question are described as “Series H” hydraulic hose fittings and “Series C” hydraulic hose connectors. The fittings are used in conjunction with hose to form fluid connections within hydraulic systems. Based on the information and samples made available, the subject fittings and connectors do not incorporate a valve mechanism.

Hose fittings and connectors principally used to connect the components of hydraulic systems, e.g., pumps, motors, etc., are classified as parts of hydraulic systems in heading 8412, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the hydraulic hose fittings and connectors will be 8412.90.9015, HTSUS, which provides for other parts of other hydraulic power engines and motors. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

In your request you indicate that Kuriyama imports the hydraulic fittings and connectors for use solely as component parts for larger assemblies, and that the fittings and couplings are not sold as individual items. You request that the fittings and connectors be excepted from individual 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. Part 134, Customs Regulations (19 C.F.R. Part 134 implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304.

Pursuant to section 134.35, Customs Regulations (19 C.F.R. §134.35), an imported article that is substantially transformed in the U.S. is excepted from individual country of origin marking and only the outermost containers of the imported articles must be marked with the country of origin. An article is substantially transformed if it is “so processed in the U.S. that it loses its identity in a tariff sense and becomes an integral part of a new article having a new name, character and use.” U.S. v. Gibson-Thomsen Company, Inc., 27 CCPA 267 (1940).

In accordance with 19 C.F.R. §134.35, if the imported fittings and connectors are assembled with other components to become an integral part of a new article having a new, character and use, then Kuriyama is the ultimate purchaser of the imported castings, and the castings are excepted from individual marking. The port director at the port of entry must be satisfied that the fittings and connectors are imported in properly marked containers and that the ultimate purchaser will receive the fittings and connectors in these containers.

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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