CLA-2-83:RR:NC:N1:113 D86480
Ms. Jean Aiello
International Trade Logistics, Inc.
2535 Brunswick Ave.
Linden, NJ 07036
RE: The tariff classification of parts of cans and tins from China
Dear Ms. Aiello:
In your letter dated January 4, 1999, on behalf of D. Stagnaro and Co., you requested a tariff classification ruling.
The merchandise is divided into two “projects.” Project A consists of plastic-lined metal caps from China. The Chinese caps will be used on reusable tin cans made in the United States. Project B consists of a metal lid and bottom from China. The imported lids and bottoms will be attached to the can cylinder in the United States. You also request the classification of tin-plate sheet imported from China to be cut and manufactured into a finished cylinder in the United States. Each of these items may be imported plain or lithographed.
You also request a ruling on the marking of these products.
The applicable subheading for the plastic-lined metal caps, the metal lids and the metal bottoms, whether printed or not, will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, caps and lids . . . seals and other packing accessories, other. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the unprinted tin-plated steel sheet, if of a thickness of 0.5 mm or more, will be 7210.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, plated or coated with tin, of a thickness of 0.5 mm or more. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the unprinted tin-plated steel sheet, if of a thickness of less than 0.5 mm, will be 7210.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, plated or coated with tin, of a thickness of less than 0.5 mm. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the printed tin-plated steel sheet will be 7210.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated, plated or coated, other, other, electrolytically coated or plated with base metal. The rate of duty will be 2.8 percent ad valorem.
You also requested a ruling on whether the imported articles are required to be individually marked with the country of origin as they are later to be processed in the U.S. by a U.S. manufacturer.
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 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304. Section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 C.F.R. §134.1(d)(1) states that if an imported article will be used in 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. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 C.F.R. §134.35.
In this case, the imported caps, lids, bottoms and sheet are substantially transformed as a result of the U.S. processing, and therefore D. Stagnaro and Co., the U.S. manufacturer is the ultimate purchaser of the imported articles and under 19 C.F.R. §134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin "China".
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division