CLA-2-84:OT:RR:NC:N1:102
Cynthia Benway
Taco, Inc.
1160 Cranston Street
Cranston, RH 02920
RE: The tariff classification and country of origin marking status of check valves from Italy.
Dear Ms. Benway:
This is in response to your letter dated October 19, 2016 requesting a binding ruling on the country of origin marking of imported valves from Italy and classification. Samples were submitted with your request and are being returned to you.
The products under consideration are brass HY Vent Check Valves (item numbers 415-1 and 415-001). The check valves are designed to solely be used with Taco’s NPT vent and are described as service valves. A check valve is attached to an NPT vent and once this unit is installed, the check valve is closed and the flow of fluid stops. The vent can then be removed and replaced. During normal operation, the check valve is held open by the vent and this allows fluid and air to move into the vent. The valves are 1.02 inches in height and 2.25 inches in width and have a pressure rating exceeding 1000 kPas.
You state the check valves will be imported in a large container containing 500 individual bags. Each bag contains one valve and will be labeled with country of origin markings.
The applicable subheading for the HY Vent Check Valves (item numbers 415-1 and 415-001) will be 8481.30.1090, HTSUS, which provides for other taps, cocks, valves and similar appliances with thermostatic actuators, check valves of copper having a pressure rating of over 850 kPa or over. The rate of duty will be 3 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 USC 1304.
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 the manufacturer subjects the imported article to a process which results in a substantial transformation of the article. 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. Pursuant 19 CFR 134.35, in such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked.
In accordance with 19 CFR 134.35, the HY Vent Check Valve, part number 415-001, provided that they are used by Taco and not sold separately in their condition as imported, are excepted from individual marking and only the outermost packaging of the imported articles must be marked with country of origin.
Section 134.32(c), CBP Regulations (19 CFR §134.32(c)) provides an exception from the marking requirements for articles that cannot be marked prior to shipment to the U.S., except at an economically prohibitive expense. Section 134.32(o) provides an exception for marking articles which cannot be marked after importation except at an expense that would be economically prohibitive unless the importer, producer, seller, or shipper failed to mark the article before importation to avoid meeting the requirements of the law. Only the outermost container needs to be marked with country of origin.
In order to determine whether marking the check valve, part number 415-1, would be economically prohibitive, we need more information. In detail, explain how marking the check valve, part number 415-1 would be economically prohibitive. Also, please indicate why the check valve cannot be individually marked using other methods.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division