CLA-2-02:S:N:N7:231 805705
Mr. John Poole
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: The tariff classification and country of origin marking of
imported goat meat from New Zealand; Article 509
Dear Mr. Poole:
In your letter, dated January 3, 1995, on behalf of your
client, New Zealand Lamb Company, Inc., you requested a ruling on
the tariff classification and the country of origin marking
requirements for an imported article which is processed in a
NAFTA country prior to being imported into the U.S. A marked
sample was not submitted with your letter for review.
The product consists of goat meat that has been processed
from goat carcass of New Zealand origin. The goat carcass is
imported into Canada from New Zealand, processed in Canada, and
then exported to the U.S.A. The imports from Canada would be in
two forms: 1) goat meat cut into one inch cubes, packaged in
trays, and overwrapped, and 2) goat legs taken from carcass of
New Zealand origin.
The applicable subheading for the goat meat will be
0204.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for meat of sheep or goats, fresh, chilled
or frozen, meat of goats. The rate of duty will be free.
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 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 country of origin marking requirements for a "good of a
NAFTA country" are also determined in accordance with Annex 311
of the North American Free Trade Agreement ("NAFTA"), as
implemented by section 207 of the North American Free Trade
Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057)
(December 8, 1993) and the interim amendments to the Customs
Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3,
1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and
T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim
amendments took effect on January 1, 1994 to coincide with the
effective date of the NAFTA. The Marking Rules used for
determining whether a good is a good of a NAFTA country are
contained in T.D. 94-4 (adding a new Part 102, Customs
Regulations). The marking requirements of these goods are set
forth in T.D. 94-1 (interim amendments to various provisions of
Part 134, Customs Regulations).
Section 134.1(b) of the interim regulations, defines
"country of origin" as
the country of manufacture, production, or growth of
any article of foreign origin entering the U.S.
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 this part; however, for a good of a NAFTA
country, the NAFTA Marking Rules will determine the
country of origin. (Emphasis added).
Section 134.1(j) of the interim regulations, provides that
the "NAFTA Marking Rules" are the rules promulgated for purposes
of determining whether a good is a good of a NAFTA country.
Section 134.1(g) of the interim regulations, defines a "good of a
NAFTA country" as an article for which the country of origin is
Canada, Mexico or the United States as determined under the NAFTA
Marking Rules. Section 134.45(a)(2) of the interim regulations,
provides that a "good of a NAFTA country" may be marked with the
name of the country of origin in English, French or Spanish.
You state that the imported goat meat is processed in
Canada, prior to being imported into the U.S. Since Canada is
defined under 19 CFR 134.1(g), as a NAFTA country, we must first
apply the NAFTA Marking Rules in order to determine whether the
imported goat meat is a good of a NAFTA country, and thus subject
to the NAFTA marking requirements.
Part 102 of the interim regulations, sets forth the "NAFTA
Marking Rules" for purposes of determining whether a good is a
good of a NAFTA country for marking purposes. Section 102.11 of
the interim regulations, sets forth the required hierarchy for
determining country of origin for marking purposes.
Applying the NAFTA Marking Rules set forth in Part 102 of
the interim regulations to the facts of this case, we find that
the imported goat meat is a good of New Zealand for marking
purposes. Meat which has been processed as described above
remains a product of that country in which the animal was
slaughtered.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 CFR Part 181).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is entered. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Should you wish to request an administrative review of this
ruling, submit a copy of this ruling and all relevant facts and
arguments within 30 days of the date of this letter, to the
Director, Commercial Rulings Division, Headquarters, U.S. Customs
Service, 1301 Constitution Ave., NW, Franklin Court, Washington,
DC 20229.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport