MAR-02 RR:CR:SM 560846 RSD
Mr. Aaron M. Gothelf
Senior Consultant
Expeditors Consultant Services, LLC
999 Third Avenue
Suite 4401
Seattle, Washington 98104
RE: Country of origin marking for imported squeegees and rollers
that will be combined with a mop head and handle in the United
States to make a mop; substantial transformation; assembly;
19 CFR134.35(a)
Dear Mr. Gothelf:
This is in response to your letter dated December 5, 1997,
on behalf, Ekco Cleaning, Inc., (Ekco) formerly known as Kellogg
Brush Manufacturing Co., requesting a ruling concerning the
country of origin marking for two imported components, squeegees
and rollers, used in the assembly of finished mops. Accompanying
the letter were samples of these components. The National
Commodity Specialist Division forwarded your letter to our office
for the issuance of a ruling. This ruling letter will only
concern the marking issues raised in your ruling request. The
General Classification Branch will issue a separate ruling letter
regarding the classification issues raised in your letter. In a
letter dated April 6, 1998, you advise that the Kellogg Brush
Manufacturing Company has officially changed its name to Ekco
Cleaning, Inc., and a copy of the Articles of Amendment submitted
by Ekco Group, Inc. to the Commonwealth of Massachusetts
accompanied your letter.
FACTS:
Ekco is a manufacturer and seller of brooms, brushes, and
mops, which is now located in Hamilton, Ohio. Ekco has created
two new mop products. The first product is a mop with a squeegee
("squeegee mop"). The second product is a mop with a roller
("roller mop"). Both products are adaptations of standard mops.
The squeegee attachment to the mop is designed to enhance
the mop by moving water away from freshly mopped areas, which
speeds the drying of the mopped area and helps prevent streaks.
The squeegee component consists of a santoprene elastomer
squeegee manufactured in China. Santoprene is a thermoplastic
elastomer product. After the squeegees are imported into the
United States, they are transported to Ekco's factory, where they
are placed over the two holes in the sponge plate backing of the
mop heads. The sponges and squeegees are snapped together with
the mop heads. The assembled heads are then screwed onto metal
handles. According to your submission, refills will only be
available for the sponge. Replacement squeegees will not be
available. The mop head and handle are of U.S. origin.
The roller mop consists of a U.S. origin sponge mop head
attached to a handle and incorporates a large lint roller
component. The roller enhances the mop by removing lint and
other such material prior to the actual mopping. It improves the
mopping process by eliminating material that would otherwise
remain on the floor after mopping. The lint roller component
consists of a roller cylinder, two caps, and a polypropylene
molded bracket. The roller component is manufactured in China.
At its factory, Ekco snaps the roller and the bracket together
into pre-drilled holes on the mop head. The assembled head is
then fitted with a metal handle. Like the squeegee mops, refills
will only be available for the sponge. Replacements for the
rollers and the brackets will not be available.
ISSUES:
What are the country of origin marking requirements for
the finished mops made in part from imported squeegees and
rollers as described above?
LAW AND ANALYSIS:
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. Congressional intent in
enacting 19 U.S.C. 1304 was "that the ultimate purchaser should
be able to know by an inspection of the marking on the imported
goods the country of which the good is the product. The evident
purpose is to mark the goods so that at the time of purchase the
ultimate purchaser may, by knowing where the goods were produced,
be able to buy or refuse to buy them, if such marking should
influence his will." United States v. Friedlaender & Co. 27 C.C.
P. A. 297 at 302; C.A.D. 104 (1940).
Section 134.35(a), Customs Regulations (19 CFR 134.35(a)),
states that the manufacturer or processor in the U.S. who
substantially transforms the imported articles into articles
having a new name, character or use will be considered the
ultimate purchaser of the imported article within the scope of 19
U.S.C. 1304. In such cases, the article will be excepted from
marking, although the outermost container in which the articles
are transported to the U.S. processor must be marked with the
origin of the articles. A substantial transformation occurs when
articles lose
their identity and become new articles having a new name,
character, or use. United States v. Gibson-Thomsen Co., 27
C.C.P.A. 267 at 270 (1940); Koru North America v. United States,
12 CIT 1120, 701 F. Supp. 229 (1988).
In determining whether the combining of parts or materials
constitutes a substantial transformation, the issue is the extent
of operations performed and whether the parts lose their identity
and become an integral part of the new article. Belcrest Linens
v. United States, 6 CIT 204, 573 F. Supp. 1149 (1983), aff'd, 2
Fed. Cir. 105, 741 F.2d 1368 (1984). However, if the
manufacturing process is merely a minor one which leaves the
identity of the imported article intact, the consumer or user of
the article after the processing will be regarded as the
"ultimate purchaser." 19 C.F.R. 134.1(d)(2). In Uniroyal,
Inc., v. U.S., 542 F. Supp. 1026, 3 CIT 220 (CIT 1982), imported
shoe uppers, combined with domestic soles in the U.S., were held
to be the "essence of the completed shoe" and therefore, not
substantially transformed.
In Headquarters Ruling Letter (HRL) 731398, dated October 4,
1989, Customs found that mop heads imported from Germany were not
substantially transformed when they were attached to domestic mop
handles. Customs determine that the mop head was a separate
component from the handle, which could be removed and replaced.
Consequently, the mop head was required to be marked with its
country of origin. In HRL 732896, dated April 5, 1990, we found
that mop handles imported from Italy were required to be marked
with their country of origin. We explained that the combining of
the imported handles with a domestic hanger tip and a removable
and replaceable head made in West Germany only involved minor
processing which did not change the name, character or use of the
handles as they were imported.
In HRL 733632, dated August 13, 1990, Customs noted that a
mop is basically comprised of two components: a mop head and a
mop handle. We pointed out that in accordance with our prior
rulings, neither of these components is substantially transformed
when they are attached to one another and that each piece must be
separately marked to indicate its country of origin. However, in
the same ruling, we also determined that mop hardware lost its
separate identity and became an integral part of the U.S. made
wooden handle when it was attached to the handle. As such, the
mop manufacturer substantially transformed the hardware into an
integral component of a new and different article, i.e. a mop
handle. Thus, the mop manufacturer was the ultimate purchaser of
the mop hardware. Upon importation, only the containers for the
mop hardware had to be marked to show the country of origin of
the hardware.
In HRL 733804, dated November 9, 1990, we determined that
the attachment of a U.S. origin handle to an imported mop head
was a very minor operation. Therefore, we ruled that the
assembled mop must be marked to indicate the origin of the mop
head.
Applying these previous rulings to facts of this case, we
believe that when the squeegees and rollers are combined with the
other components in the assembly of the mops, they lose their
individual identities and become a part of a new and different
product, i.e. a mop. The squeegees and rollers have no purpose
other than to be attached as component parts to improve the
functioning of the mops. As such, like the hardware in HRL
733632, when the mops are assembled, the squeegees and rollers
become integral parts of the assembled mops and are no longer
distinct articles. Although these components may enhance the
capability of the mop, they are not essential to the basic
functioning of the mop. Thus, unlike the mop heads, we believe
that the squeegees and rollers are not major components of the
mops. In addition, although the assembly appears fairly simple,
we note that the squeegee and roller are designed to stay
attached to the mop throughout its life and, unlike the mop head,
replacements will not be available. Accordingly, the squeegees
and rollers are substantially transformed when they are combined
with the other components in the assembly of the mops.
Therefore, under 19 CFR 134.35(a), Ekco, the mop manufacturer, is
the ultimate purchaser of the squeegees and rollers and these
parts are excepted from having to be marked with their country of
origin. Only the outermost container in which these parts are
imported are required to be marked with their country of origin.
HOLDING:
The squeegees and the rollers are substantially transformed
when they are attached to the assembled mops. Therefore, the
squeezes and rollers are excepted from country of origin marking,
and only the outermost containers in which they are imported must
be marked with their country of origin.
A copy of this ruling letter should be attached to the entry
documents filed at the time the goods are entered. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division