Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of a toggle switch component
Dear Mr. Egan:
In your letter dated July 2, 1999, on behalf of Honeywell, Inc., you requested a tariff classification ruling.
As indicated by the submitted sample and the information that you provided, this component consists of the metal toggle, the immediate housing/case, and an elastomer gasket seal. This component will be incorporated with other components after importation to produce a complete toggle switch.
The applicable subheading for the toggle switch component will be 8538.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537. The rate of duty will be 3.5 percent ad valorem. You have indicated that the metal toggle and housing/case are products of the United States that had been shipped to Switzerland for the addition of the elastomer gasket seal prior to subsequent importation into the U.S. Based on the information provided, allowance for the value of the United States components under subheading 9802.00.80, HTS, is warranted provided the documentary requirements of 19 C.F.R. §10.24 are satisfied.
You have also inquired as to the country of origin marking requirements in this situation. 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.
The "country of origin" is defined in 19 C.F.R. §134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. Anheuser-Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
In this case, the assembly process does not result in a substantial transformation and therefore, the imported component is a good of the United States for marking purposes. Accordingly, it will not be required to have any country of origin marking pursuant to 19 U.S.C. §1304 when imported into the United States.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 David Curran at 212-637-7049.
Robert B. Swierupski