MAR-2-05 CO:R:C:V 735275 RC

Mr. Harry Klein
D. Klein & Son.,
60 Industrial Road
Lodi, New Jersey 07644

RE: Country of origin marking for Umbrellas; Assembly.

Dear Mr. Klein:

This is in response to your letter of July 14, 1993, requesting a ruling on the country of origin marking requirements for umbrellas. Samples of the components and a completely assembled umbrella were submitted for examination.

FACTS:

Your company plans to import into the U.S., for domestic assembly, the following umbrella components: Taiwanese fabric covers (sewn together in China), and Taiwanese frames, handles, and ferrules. The U.S. assembly operation entails: (1) placing covers on frames; (2) putting on fabric puffs; (3) screwing on ferrules; (4) tacking covers on frames; (5) releasing ties; (6) threading ribs; (7) threading tips; (8) steaming; (9) folding; (10) bagging; and (11) packing the umbrellas.

ISSUE:

Whether the following marking satisfies the requirements of 19 U.S.C. 1304:

RN 20394 - 100% NYLON COVER MADE IN CHINA ASSEMBLED IN THE USA OF AMERICAN AND IMPORTED PARTS

LAW AND ANALYSIS:

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.

The "ultimate purchaser" is defined generally as 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). The "country of origin" for marking purposes is defined by section 134.1(b), Customs Regulations (19 CFR 134.1(b)), to mean the country of manufacture, production, or growth. 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" for marking purposes.

An article used in manufacture resulting in a new article having a different name, character, or use will be considered substantially transformed. If the manufacturing process is a minor one which leaves the identity of the imported article intact, the consumer or user of the article, who obtains the article after the processing, will be regarded as the "ultimate purchaser." 19 CFR 134.1(d)(1) and (2). On the other hand, if processing or manufacturing in the U.S. results in a new and different article, the manufacturer or processor is the ultimate purchaser and the manufactured article is excepted from country of origin marking pursuant to 19 CFR 134.35.

Customs has not previously considered the assembly of umbrellas with respect to substantial transformation. However, in HQ 734214 (November 18, 1991), Customs considered whether an assembly in China of Taiwanese fishing rod components constituted a substantial transformation. The ruling found that it did not, because the assembly of the foreign components in China did not result in the manufacture of a new and different article in that the assembly operation was simple and the foreign component parts did not lose their identity (no change to the physical dimensions of the components occurred). Accordingly, Customs ruled that the country of origin of the fishing rods was the place where the components were made (Taiwan) and not the place where the simple assembly took place (China).

Likewise, here, we find the sewing of the covers in China and the assembly of the covers, frames, handles, and ferrules into umbrellas in the U.S. to be simple operations, that is, not effecting a substantial transformation. It is our opinion that the imported components are not converted into a new and different article. They remain articles of Taiwanese origin and are required, pursuant to section 304 to be marked as such when delivered to the ultimate purchaser.

Your proposed marking, which simply indicates that the parts are imported, does not satisfy the requirement of section 304 that the name of the country of origin of the foreign articles be indicated. Ordinarily, such indication is given by stating the name of the country together with the words "Made in" or "Product of". These words are required when the marking is accompanied, as here, with a reference to the U.S., which is not the country of origin.

Customs does not object to the accompanying phrase "Assembled in the U.S.A.", provided that such marking does not suggest the U.S. as the country of origin and that, as indicated above, the name of the article(s) country of origin is stated in accordance with Tariff Act requirements. For Customs purposes, the phrase "Assembled in" is not considered to refer to an article's origin except in limited circumstances not applicable here. We understand from your submission that the Federal Trade Commission has approved "Assembled in U.S.A." for use on the assembled umbrellas.

HOLDING:

The completed umbrellas are required to indicate the country of origin of the foreign components to comply with 19 U.S.C. 1304. Thus, for U.S. Customs purposes, the following marking indicating the country of assembly as well as the country of origin is acceptable:

RN 20394 - 100% NYLON PRODUCT OF TAIWAN ASSEMBLED IN U.S.A.

It is assumed that you have secured appropriate assurances from the Federal Trade Commission that the phrase "Assembled in U.S.A." would be acceptable. You may also indicate that the cover is sewn in China; however, it is not necessary.

Sincerely,

John Durant, Director
Commercial Rulings Division

cc: Steven Ecklund
Division of Enforcement