CLA-2-84:RR:NC:MM:106 E84679
Ms. Barbara McLaughlin
Flag Fire Equipment Limited
County Road 22 & Patillo Road
RR #1 Tecumseh, Ontario
Canada N8N 2L9
RE: The tariff classification and country of origin marking of fire extinguisher cylinders from Canada
Dear Ms. McLaughlin:
In your letter dated June 21, 1999 you requested a tariff classification ruling. You included a sample, a drawing, photographs showing the country of origin marking and other literature with your request. Your sample will be returned under separate cover.
The fire extinguisher cylinder is made of steel and has a nominal capacity of 655 cubic inches, a weight of 26.3 pounds empty, an outside diameter of 6.73 inches by 23.5 inches long and is painted red. The cylinders are bulk-packed on a pallet with protective inserts and plastic bags. The pallet is stretch wrapped, labelled with description and part number, and marked "Made in Canada" on all four sides. You state that die stamping or labelling the country of origin, that is, Canada, on the cylinders would affect the integrity of the cylinder.
You describe the process which these cylinders in their imported form will undergo after importation for use as fire extinguishers. The ultimate purchaser in the United States of these cylinders in their imported form installs valves on the units, fills them with the required amount of extinguishant, pressures tests them, attaches discharge hose and horn, labels them as required by law and contract, packages and ships them.
The applicable subheading for the fire extinguisher cylinders will be 8424.90.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of fire extinguishers. 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 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. In this case, the ultimate purchaser of the fire extinguisher cylinders is the consumer who purchases the cylinders in their imported condition as described above and uses them to manufacture fire extinguishers.
Section 134.32(h) states that articles for which the ultimate purchaser must necessarily know, or in the case of a NAFTA country, must reasonably know, the country of origin by reason of the circumstances of their importation are excepted from individual marking. Therefore, in the case presented here, the imported articles are excepted from marking 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 ("Made in Canada").
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division