CLA-2-87:S:N:N1:810057 101
Mr. Richard J. Hartenstine
F.W. Myers & Co., Inc.
20 North Central Ave.
2nd Fl.
Valley Stream, N.Y. 11580
RE: The tariff classification of an automotive exhaust component
part from Germany.
Dear Mr. Hartenstine:
In your letter dated May 9, 1995 you requested a tariff
classification ruling.
The item concerned is an "S"-shaped piece of stainless steel
tubing which has been both hydrobent and hydroformed to serve as
a portion of the exhaust system sub-component of the catalytic
converter in the FORD Taurus/Sable automobile.
The applicable subheading for the automotive exhaust
component part will be 8708.92.5000, Harmonized Tariff Schedule
of the United States (HTS), which provides for Parts and
accessories of . . . motor vehicles . . . : Other parts and
accessories: Mufflers and exhaust pipes: For other vehicles. The
rate of duty will be 3% ad valorem.
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. Section 134.41(b), Customs Regulations (19 CFR
134.41(b)), mandates that the ultimate purchaser in the U.S. must
be able to find the marking easily and read it without strain.
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 he subjects the imported article
to a process which results in a substantial transformation of the
article. The case of U.S. v. Gibson-Thomsen Co., Inc., 27
C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in
manufacture which 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. In such circumstances, the imported
article is excepted from marking and only the outermost container
is required to be marked. See, 19 CFR 134.35.
In this case, the imported automotive exhaust component
parts are substantially transformed as a result of the U.S.
processing, and therefore the U.S. manufacturer is the ultimate
purchaser of the imported automotive exhaust component parts and
only the containers are required to be marked with the country of
origin "Germany".
The request made within the portion of your letter entitled
"With respect to identifying the correct tariff classification
based on the value imparted in Germany" is unclear. If the
classification and ruling decisions provided do not already
satisfy this request, please formally resubmit your query using
more precise language detailing the specifics of the situation
involved and exactly what type of decision/ruling you desire.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. 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,
Jean F. Maguire
Area Director
New York Seaport