CLA-2-73:RR:NC:115 D85313
Mr. Stephen J.Leahy
Leahy & Ward
63 Commercial Wharf
Boston, Massachusetts 02110
RE: The tariff classification of a rough forging in the shape of a horse shoe from China.
Dear Mr. Leahy:
In your letter dated November 27, 1998 you requested a tariff classification and marking ruling on behalf of your client St. Pierre Manufacturing Corporation.
The sample submitted is a rough forged blank which will be manufactured into horseshoes. The operations performed by the St. Pierre Manufacturing Corporation will include inspection for flatness and burs. Trimming in a cold trim press to remove the flash. The blanks are subjected to a grinding process to smooth the material. The blanks are then inspected for cracks and burrs. The blanks are subjected to shot blasting in a wheelabrator. The forged blanks are then powder coated which requires special hanging, coating and cooling. The quality of the coating is the major factor in the marketing of the product. The rough forged blanks are inspected for chipped and uneven powder coat. The operations performed on the forged blanks increase its value by 71.25% and produce a marketable product.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304) provides in general that any article of foreign origin (or its container) imported into the United States must be marked conscipuously, indelibly, legibly and as permanently as the nature of the article will permit in such manner as to indicate the country of origin to the ultimate purchaser in the United States.
An ultimate purchaser is defined in Section 134.1 of the Customs Regulations as the “last person in the U.S. who will receive the article in the form in which it was imported”. Based on previous Customs rulings on forged blanks there appears to be a substantial transformation in the operations performed by the St. Pierre Manufacturing Corporation and that it is the ultimate purchaser for marking purposes. The forged blanks need not be marked with the country of origin. Section 134.1 (d) (1) of the Customs Regulations would be applicable.
The applicable subheading for the forged blanks will be 7326.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Horse and mule shoes. The rate of duty will be Free.
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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division