CLA-2-68:OT:RR:NC:1:126
Mr. Mark D. Davies
Lowe’s, Inc.
PO Box 1000
Mailcode 4EIM
Mooresville, North Carolina 28115
RE: The tariff classification and country or origin marking of a polished limestone vanity top /backsplash from China, with ceramic sink (bowl) from China, metal drain from Taiwan and metal faucet from Taiwan
Dear Mr. Davies:
In your letter, dated September 4, 2007, you inquired regarding a polished limestone vanity top/backsplash from China with a ceramic sink (bowl) from China, a brass drain from Taiwan and a brass faucet from Taiwan.
You advised us that all these items will be assembled by the consumer in the United States into a single unit. However, you indicated that in their imported condition, these items will be unassembled. You stated that in their imported condition, these unassembled components will be packed together in the retail packing which is destined for the consumer.
The essential character of the stone vanity top/backsplash with a ceramic sink (bowl), a metal drain and metal faucet is imparted by the stone vanity top. The vanity top component has a greater value than any of the other components and constitutes the greatest portion of the physical area of the merchandise.
You indicated that the stone which comprises the vanity top and the backsplash is polished limestone. You stated that this stone is known as “Sahara Egyptian Marble” or “Galala Marble.” Although the stone is quarried in Egypt, you explained that it is substantially transformed in China. A rectangular block obtained directly from the quarry in Egypt is worked in various ways – cut, polished, drilled, etc. – in China and ultimately made into the vanity top and backsplash in China.
A sample of the stone used to make the vanity top was included with your ruling request. The sample was sent to our Customs and Border Protection laboratory. Laboratory analysis of the sample has now been completed.
According to the analysis by our Customs and Border Protection laboratory, the stone is polished limestone. Two of the sides have been beveled. The measurement of the bevel is 2.63 millimeters.
A recent court decision has held that the tariff provision for marble includes limestone capable of taking a polish. Note Intercontinental Marble Corp. v. United States, U.S. Court of Appeals for the Federal Circuit, 03-1555, August 25, 2004.
The applicable subheading for the polished limestone vanity top/backsplash with a ceramic sink (bowl), a metal drain and metal faucet will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You also inquired regarding the correct country of origin marking for this merchandise. 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.
Each of the unassembled items that will be imported must be marked with its own country or origin. You had indicated in your presentation that some of the items will be made in China and some will be made in Taiwan. Each item must be marked with its appropriate country or origin – China or Taiwan. The country of origin of the stone component is China. The quarry block from Egypt - that is cut, drilled and polished in China and made into the vanity top/backsplash in China - has been substantially transformed in China. Thus, the vanity top and backsplash should be marked “China,” the ceramic sink should be marked “China,” the brass drain should be marked “Taiwan” and the brass faucet should be marked “Taiwan.”
However, if you are certain that the ultimate purchaser – the consumer – will receive the unassembled items in the retail packing in which they are imported, the marking of the retail packing to indicate the country of origin of each of the items could be satisfactory.
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 stone vanity top/backsplash with ceramic sink (bowl), metal drain and metal faucet 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 articles at issue will remain in their container until they reach the ultimate purchaser and if the ultimate purchaser can tell the country of origin of each of the items by viewing the container in which they are packaged, the individual items would be excepted from marking under this provision.
The stone vanity top/backsplash, ceramic sink (bowl), metal drain and metal faucet which are imported in containers that are marked in a legible, indelible, conspicuous and permanent manner with the countries of origin may be excepted from individual marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which these items are imported and sold to the ultimate purchaser in lieu of marking each article may be an acceptable country of origin marking for the imported merchandise, provided the port director at the port of entry is satisfied that the articles will remain in the marked container until they reach the ultimate purchaser.
If the port director is satisfied that the polished limestone vanity top and backsplash, ceramic sink (bowl), brass drain and brass faucet will reach the ultimate purchaser in the retail packing, marking of the retail packing could be acceptable. If this is the case, the retail packing should be marked to indicate the country of origin of each item. This package should be marked as follows: vanity top and backsplash made China, sink (bowl) made in China, drain made in Taiwan and faucet made in Taiwan.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division