CLA-2-84:S:N:N1:106-856013
Mr. Brian Leja
Burlington Air Imports
6710 Middlebelt Road
Romulus, MI 48174
RE: The tariff classification of overhead sprinkler heads from
Mexico
Dear Mr. Leja:
In your letter dated August 30, 1990, on behalf of Mexam
Inc., Farmington Hills, MI, you requested a tariff classification
ruling.
You have submitted two samples of the product which is an
overhead sprinkler head. The sprinkler head is made of metal and
it measures approx- imately 2 3/8 inches high. Exhibit A is the
product in its imported condition as a non-machined sprinkler
head. Exhibit B is the product in its machined condition. Final
processing, in the United States, involves chrome plating and
inserting a glass bulb with a liquid therein prior to the
sprinkler head's assembly in a mechanical sprinkler system. In
operation, the liquid at a certain temperature will burst the
bulb allowing the water to flow out. After performing the pre-
set function the system will be manually shut off.
The applicable subheading for the imported overhead
sprinkler head will be 8424.90.9080, Harmonized Tariff Schedule
of the United States (HTS), which provides for other parts of
mechanical appliances (whether or not hand operated) for
projecting, dispersing or spraying liquids or powders. The rate
of duty will be 3.7 percent ad valorem.
Articles classifiable under subheading 8424.90.9080, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
You also inquired about country of origin marking. You
state that the ultimate purchaser of this product will be Globe
Fire Equipment of Standish, MI. In its imported condition, the
sprinkler head could be stamped with the country of origin
markings on the lower portion. However, after processing
(finishing) the marking would be eliminated.
Section 134.11 of the Customs Regulations states that,
unless excepted by law, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304) requires that 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 container) will permit, in such
manner as to indicate to an ultimate purchaser in the U.S. the
English name of the country of origin of the article, at the time
of importation into the Customs territory of the U.S.
An exception may be made for articles for which the ultimate
purchaser must necessarily know the country of origin by reason
of the circumstances of their importation or by reason of the
character of the articles even though they are not marked to
indicate their origin. It is not feasible to state who will be
the ultimate purchaser in every circumstance. Broadly stated, an
ultimate purchaser is defined as the last person in the U.S. who
will receive the article in the form in which it was imported.
If you wish to receive a ruling on marking, please forward a
separate inquiry to:
United States Customs Service
Office of Regulations and Rulings
1301 Constitution Avenue, N.W.
Washington, D.C. 20229-0001
Indicate the nature of the sale to Globe Fire Equipment, exactly
how the sprinkler heads will be marked, and explain why you
believe they are the ultimate purchaser of the merchandise.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport