CLA-2-73:S:N:N1:103 891412
Ms. Judy Sheu
Golden Dynamic Inc.
735 N. James Road
Columbus, OH 43219
RE: The tariff classification of anchors from China
Dear Ms. Sheu:
In your letter dated October 11, 1993 you requested a tariff
classification ruling.
Your firm intends to import unfinished navy and mushroom style anchors.
Navy style anchors consist of a central rod or bar and a body with two large
flange-like projections. These anchors, made of cast iron and weighing 8, 10,
or 15 pounds, will be delivered to your customer who will coat them with a
vinyl compound known as Plastisol. Mushroom style anchors are composed of a
single piece of cast iron in the shape of a mushroom. These will also be
coated with Plastisol by your customer.
The applicable subheading for the navy and mushroom anchors will be
7316.00.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for anchors, grapnels and parts thereof, of iron or steel. The rate
of duty will be 4.2 percent ad valorem.
You also inquired as to whether your customer may mark the completed
anchors "Made in U.S.A." or, alternatively, "Anchor made in China, coated in
the U.S.A." You presented data regarding the cost of the coating operation
performed by your customer in the United States relative to the overall cost
of an anchor. The marking of products after importation into the United
States is the responsibility of the U.S. Federal Trade Commission. You may
write to them at the following address:
Federal Trade Commission
Sixth Street and Pennsylvania Avenue, NW
Washington, D.C. 20580
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