CLA-2-85:RR:NC:M:101 K88375

Mr. Steven B. von Dobschutz
Shipping Supervisor
Sound Off, Inc.
P.O. Box 206
5132 37th Ave
Hudsonville, MI 49426

RE: The tariff classification of electrical terminations and terminals and housings from Taiwan.

Dear Mr. von Dobschutz:

In your letter dated July 26, 2004 you requested a tariff classification ruling.

The items are electrical connectors which will be used to construct 3 conductor, 15 foot cables.

The applicable subheading for the terminals will be 8536.69.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; lamp holders, plugs and sockets; Other; Other. The duty rate will be 2.7 percent.

You have also asked for the classification of housings for strobe lamps from Poland. The strobe lamps are to be principally used with motor vehicles.

The applicable subheading for the housings will be 8512.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signalling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Parts: Of signalling equipment. The duty rate will be 2.5 percent.

Your inquiry does not provide enough information for us to give a classification ruling on your items 1 and 4.. Your request for a classification ruling should include :

For item 1 (Four output 50 watt Strobe Power Supply): What exactly is being imported by your firm? Also, what is/are the country/s of origin?

For item 4 (A complete undercover strobe kit); What exactly is being imported by your firm and what is/are the country/s of origin of each item?

. When this information is available, you may wish to consider resubmission of your request. We are retaining any related samples, exhibits for your resubmission. If you decide to resubmit your request, please include all of the material that we have returned to you.

You have also inquired about the country of origin marking requirements of each item.

For the electrical connectors and housings:

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 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 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 CFR 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 CFR 134.35.

In this case, the imported connectors and housings are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported connectors and housings and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division