CLA-2-95:S:N:N8:224 881975
Erez Borowsky
Health Sports Technology Group
216 Loma Vista St. Suite G
El Segundo, CA 90245
RE: The tariff classification of archery arrow shafts from China.
Dear Mr. Borowsky:
In your letter dated January 13, 1993, you requested a tariff
classification ruling.
The merchandise, in its condition as imported, consists of graphite
archery arrow shafts in multiple lengths. The arrow shafts will be used as
kite framing materials. You indicate that these sport kites are
specialized dual line kites that are light weight and maneuverable. The
kites utilize .5 ounce sail fabric, dual line spectra fiber for piloting
and the imported arrow shafts which are used internally in the sail fabric
skins.
The General Rules of Interpretation (GRI's) set forth the manner in
which merchandise is to be classified under the Harmonized Tariff Schedule
of the United States (HTS). GRI 1 requires that classification be
determined first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The issue here centers on the determination of whether the subject
merchandise is more properly classifiable as a part or accessory for toy
kites in subheading 9503.90.70, HTS, or as archery articles and equipment
and parts and accessories thereof in subheading 9506.99.05, HTS.
Rule 1(c) of the Additional U.S. Rules of Interpretation states that:
a provision for parts of an article covers products solely or
principally used as a part of such articles but a provision for
"parts" or "parts and accessories" shall not prevail over a specific
provision for such part or accessory.
The merchandise, in its condition as imported, is the same class or
type of good intended to be included wihtin subheading 9506.99.05, HTS,
since it is similar in all respects to those articles specifically
enumerated within the subheading -- archery articles and equipment, arrow
parts.
Based on Additional U.S. Rule of Interpretation 1(c), wherein a
specific provision for a part or accessory prevails over any general
provision for such part or accessory, it is clear that subheading
9506.99.05, HTS, is a more specific provision for the subject merchandise
and thus prevails over the more general subheading 9503.90.70, HTS, which
covers parts and accessories for toy kites.
The applicable subheading for the archery arrow shafts will be
9506.99.0520, HTS, which provides for articles and equipment for
gymnastics, athletics, other sports...other...archery articles and
equipment and parts and accessories thereof, arrows and arrow parts. The
rate of duty will be 3.4 percent ad valorem.
You also requested information concerning the correct marking
requirements of the imported merchandise. Section 304 of the Tariff Act of
1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin 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 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 134.35, Customs Regulations (19 CFR 134.35), states that the
manufacturer or processor in the U.S. who converts or combines the imported
article into a different article having a new name, character or use will
be considered the ultimate purchaser of the imported article within the
contemplation of 19 U.S.C. 1304 and the article shall be excepted from
marking. The outermost containers of the imported articles shall be
marked.
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). If an imported article will be used in domestic
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.
For country of origin marking purposes, a substantial transformation
occurs when articles lose their identity and become new articles having a
new name, character or use. Under this principal, the manufacturer or
processor in the U.S. who converts or combines the imported article into a
different article will be considered the "ultimate purchaser" of the
imported article, and the article shall be excepted from marking.
In view of the above statutory and regulatory considerations, and
noting the ultimate use of the subject archery arrow shafts and the
combining operations they will be subject to, Customs will permit you to
import the arrow shaft components used in the assembly of kites without
country of origin marking provided the sealed containers in which such
components are imported are marked to indicate the country of origin of
their contents and Customs officials at the port of entry are satisfied
that the imported kite components will be used by the ultimate purchaser
only in the assembly of kites and will not otherwise be sold at retail.
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