CLA-2-85:RR:NC:MM:101 L81559
Mr. Eric Miedema
Sound Off, Inc.
P.O. Box 206
5132 37th Avenue
Hudsonville, MI 49426
RE: The tariff classification and marking requirements of a Rubber Grommet, and a Wire Harness from China; a Plastic Shroud, an End Cap Assembly, and a “Gall’s wig wag” Headlight Flasher System from Taiwan
Dear Mr. Miedema:
In your letter dated December 17, 2004 you requested a tariff classification and marking ruling.
You submitted samples and technical drawings of various parts of warning and signal lighting products for emergency and commercial vehicles.
Item #1. A rubber grommet, made from EPDM black rubber shore-A 80-Durometer, UV stable material. The grommet is a four inch round grommet. The grommet is used in the mounting application of commercial and emergency warning lights. The lights are mounted in a variety of different applications on commercial and emergency warning light vehicles. The grommets are made in China and are purchased in large master cartons labeled “Made in China.”
Item #2. A plastic shroud, made of ABS black plastic and is used in the mounting application of windshield mounted warning lights used on commercial and emergency vehicles. The shroud is used in the mounting application to keep the reflection of the flashing warning light from reflecting off the windshield and bouncing back into the vehicle’s interior. The shrouds are made in Taiwan and are purchased in master cartons labeled “Made in Taiwan.”
Item #3. An end cap assembly. The end cap is made of 15% glass filled UV stabilized polycarbonate (PC). The end cap is used on your Predator and Predator II products. The end cap is used to enclose each end of the housing. The end caps are purchased in a right hand and left hand configuration for use on opposite ends of the housing. The end cap is adhered to the housing using a Dow Corning sealant and three screws. The end caps have two metal studs formed into the assembly, which are used to attach mounting brackets to the finished assembly. The end caps are made in Taiwan and are purchased in master cartons labeled ”Made in Taiwan.”
Item #4. A wire harness. The wire harness is made up of three 18 gauge UL1015 wires, three Tyco contacts, seals, and one Tyco housing. This harness is included in the final packaging of our truck and bus signal lighting product. The wire harness is used in the installation of the lights on the vehicles. The wire harness is made in China and arrives in boxes marked “Made in China.”
Item #5. A “Gall’s wig wag” headlight flasher assembly. This is a one-piece flasher unit that mounts on the inside of a vehicle. The flasher system includes: and on/off switch-power indicator, light-front-mounted fuse, and a 12-foot fire resistant wire. The flasher system is used to flash the headlights of an emergency vehicle in an alternating pattern. The flashers are made in Taiwan and are purchased as complete units individually boxed and shipped in master cartons marked “Made in Taiwan.”
The applicable subheading for the Rubber Grommet (EPDM) will be 4016.99.6050 Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of vulcanized rubber other than hard rubber: Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Plastic Shroud, the End Cap Assembly, and the “Gall’sWig Wag Headlight Flasher Assembly will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Other lighting or visual signaling equipment: Visual signaling equipment…For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Wire Harness will be 8544.41.8000 Harmonized Tariff Schedule of the United States (HTS), which provides for Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individual sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other. The rate of duty will be 2.6% ad valorem.
This is also in response to your letter dated December 17, 2004 requesting a ruling on whether the proposed method of marking the container in which the Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system are imported with the country of origin in lieu of marking the article itself is an acceptable country of origin marking for the imported aforementioned parts. A marked sample container was not submitted with your letter for review.
You state that all of the above parts are purchased in master cartons and that these master cartons are marked with either “Made in China” or “Made in Taiwan.”
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. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system is the consumer who purchases the product at retail.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system by viewing the container in which it is packaged, the individual Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system would be excepted from marking under this provision.
The individual Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system which are imported in containers that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which these parts are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported Rubber Grommet, Plastic Shroud, End Cap Assembly, Wire Harness, and the “Gall’s wig wag” headlight flasher system provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.
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