CLA-2-74:OT:RR:E:NC:1:117
Joshua Birdwell
Win Imports, Inc.
1110 Douglas Ave. #3006
Altamont Springs, FL 32714
RE: The tariff classification and country of origin marking of downpipe outlets from China.
Dear Mr. Birdwell:
In your letter dated October 29, 2007 you requested a tariff classification ruling.
The products to be imported are downpipe outlets used to connect round gutter downpipe to the gutter. This outlet is available in either copper or aluminum.
The applicable subheading for those copper downpipe outlets meeting the Chapter 74 Note 1(a) definition of refined copper will be 7412.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper tube or pipe fittings (for example, couplings, elbows, sleeves), of refined copper. The rate of duty will be 3 percent.
The applicable subheading for those copper downpipe outlets meeting the Chapter 74 Note 1(b) definition of copper alloys will be 7412.20.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper tube or pipe fittings (for example, couplings, elbows, sleeves), of copper alloys. The rate of duty will be 3 percent.
The applicable subheading for the aluminum downpipe outlets will be 7609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum tube or pipe fittings (for example, couplings, elbows, sleeves). The rate of duty is 5.7 percent.
You state that the downspout outlets will be both packed and sold in cartons of 25-30 pieces. These cartons will be marked “MADE IN CHINA” and will remain intact until purchased by the end user.
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.
The downpipe outlets are sold directly to contractors for incorporation into complete drainage systems in the same condition in which they are imported; cartons of 25-30 pieces. Therefore, this office is satisfied that both the ultimate purchaser of these outlets will be aware of the country of origin, and that all requirements of the marking statute have been met.
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/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division