MAR-2 OT:RR:NC:N2:212
Rick Van Arnam
Barnes, Richardson & Colburn, LLP
100 William Street
New York, NY 10038
RE: The country of origin marking of sunglass components
Dear Mr. Van Arnam:
This is in response to your letter dated January 26, 2022, requesting a ruling on the country of origin marking requirements of non-prescription sunglass components and whether they are required to be individually marked at the time of importation.
In your request, you state that uncut sunglass lenses or lens blanks are imported from Taiwan to the U.S. facility where they are inspected and placed in inventory. The frames are separately imported from multiple countries, including Italy, Taiwan, China, or Mauritius. The lenses and frames are then picked from inventory when specific orders are placed for sunglasses. The lenses are placed within lens blocks to assist with the cutting process and arranged in the proper configuration for the left and right eye placement. Next, the lenses are cut to the appropriate shape and finished by removing any edge residue or sharp edges.
The frames are then heated at a low temperature to allow for the manual insertion of the cut lenses. The finished sunglasses are then cleaned, inspected, labelled, and packaged before they are placed in inventory. The finished and packaged sunglasses are then picked from inventory when orders from the ultimate purchaser are made.
You state your belief that the lens blanks and frames undergo a substantial transformation in the United States and are excepted from being individually marked as long as the outermost containers are marked at the time of importation with the country of origin.
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.
Based upon the information presented in this case, as well as CBP Ruling H023366, it is the opinion of this office that the lens blanks and frames are substantially transformed into a new and different article of commerce in the United States. As such, the U.S. manufacturer is considered the ultimate purchaser per 19 CFR 134.1(d)(1). Pursuant to 19 CFR 134.35, the imported parts are excepted from individual marking and only the outermost container is required to be marked with the country of origin.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division