United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N019723 - NY N019795 > NY N019766

Previous Ruling Next Ruling
NY N019766

December 7, 2007



TARIFF NO.: 8483.50.9040

Mr. Stephen J. Leahy
Law Office of Stephen J. Leahy
175 Derby Street (Suite 9)
Hingham, Massachusetts 02043

RE: The tariff classification, country of origin and marking of pulleys from Canada

Dear Mr. Leahy:

In your letter dated November 8, 2007 on behalf of Maska Pulleys you requested a tariff classification, country of origin and marking ruling.

The articles in question are described as precision manufactured pulleys, manufactured in Canada from rough castings of Chinese origin. The information you have submitted indicates that the rough castings are subjected to a number of operations in Canada, which include hardness testing, grinding, milling, balancing, drilling and inspection. The operations performed result in the manufacture of a finished grooved pulley.

The applicable subheading for the finished pulleys will be 8483.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for grooved pulleys. The general rate of duty will be 2.8 percent ad valorem.

In your letter you also request a ruling on the country of origin and marking of the finished pulleys.

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 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.

Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States, as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

The imported pulley is processed in Canada prior to being imported into the U.S. Since Canada is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported pulley is a "good of a NAFTA country", and thus subject to the NAFTA marking requirements.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for the purpose of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the non-originating casting undergoes the applicable shift in tariff classification. Examination of the photographs you have submitted reveals that the non-originating castings are raw castings that lack the critical surfaces and grooving of the finished pulleys. Thus, the castings lack the essential character of the finished article and fall to be classified as other cast articles of iron or steel in HTSUS subheading 7325.99.1000, whereas the finished pulleys are classified in HTSUS subheading 8483.50. Accordingly, the country of origin of the finished pulleys is Canada.

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/.

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 Brock at 646-733-3009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: