MAR-2 OT:RR:E:NC:1:109
Mr. Oscar O. Bracamonte
Accountant
Kyocera Solar, Inc.
7812 E. Acoma Dr. #2
Scottsdale, AZ 85260
RE: COUNTRY OF ORIGIN MARKING OF IMPORTED MULTICRYSTALLINE PHOTOVOLTAIC (SOLAR) MODULES FROM MEXICO; ARTICLE 509
Dear Mr. Bracamonte:
This is in response to your letter dated December 18, 2008 requesting a ruling on the country of origin marking requirements for imported multicrystalline photovoltaic (solar) modules, which are claimed to be goods of a NAFTA country. A marked sample was not submitted with your letter for review.
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.
The country of origin marking requirements for a “good of a NAFTA country” are also determined in accordance with Annex 311 of the North American Free Trade Agreement (“NAFTA”), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.
Section 134.45(a)(2) of the regulations, provides that “a good of a NAFTA country may be marked with the name of the country of origin in English, French or Spanish. Section 134.1(g) of the regulations, defines a “good of a NAFTA country” as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Those NAFTA Marking Rules were previously applied and country of origin determined in New York Ruling R00721, as a result of your company’s inquiry as to the country of origin marking of imported solar panels that were assembled at Kyocera’s Maquiladora facility in Tijuana, Mexico from solar cells that were manufactured at Kyocera’s factory in Japan. New York Ruling R00721 determined that solar panels met the tariff shift requirement set out in Part 102 of the regulations with respect to NAFTA Marking Rules. It is understood from your current inquiry, our file number New York Ruling N047417, that the multicrystalline photovoltaic (solar) modules is the same merchandise and underwent the same assembly process as the solar panels ruled upon in New York Ruling R00721. As such, the imported multicrystalline photovoltaic (solar) modules are considered to be articles of a class of kind described in section 134.43(a) of the regulations. Thus, the special marking requirements of section 134.43(a) must be applied in order to determine the appropriate country of origin marking requirements for the imported multicrystalline photovoltaic (solar) modules. That section provides in part that:
Except for goods of a NAFTA country, articles of a class of kind listed below shall be marked legibly and conspicuously by die stamping, cast-in-mold lettering, etching (acid or electrolytic), engraving, or by means of metal plates which bear the prescribed marking and which are securely attached to the article in a conspicuous place by welding, screws or rivets . . . Goods of a NAFTA country shall be marked by any reasonable method which is legible, conspicuous and permanent as otherwise provided in this part . . . (Emphasis added).
In this case, as the multicrystalline photovoltaic (solar) modules are goods of a NAFTA country, marking by any reasonable method which is legible, conspicuous and permanent is an acceptable country of origin marking for the imported multicrystalline photovoltaic (solar) modules.
New York Ruling R00721 determined that the country of origin of the solar panels was Mexico. Your submission states that you have been marking importations of that merchandise with the working “Made in Mexico.” However, you are now requesting that the wording “Components from Japan, Assembled in Mexico” or Components from Japan, Manufactured in Mexico” be determined to be an acceptable country of origin marking for the multicrystalline photovoltaic (solar) modules.
Your ruling request states that the raw materials that are used during the assembly process to produce the multicrystalline photovoltaic (solar) modules are acquired as follows: Japan 96.0%, USA 3.5%, and Mexico 0.5%. Section 134.43 of the regulations does not provide a de minimus rule when taking into account the country of origin of components used in an assembly process. In fact, Section 134.43 3(e) provides in part that
Where an article is produced as a result of an assembly operation and the country of origin of such article is determined under this chapter to be the country in which the article was finally assembled, such article may be marked, as appropriate, in a manner such as the following:
(2) Assembled in (country of final assembly) from components of (name of country or countries of origin of all components)
Therefore, in accordance with Section 134.43 3(e)(2) your proposed wording of “Components from Japan, Assembled in Mexico” or Components from Japan, Manufactured in Mexico” is an unacceptable country of origin marking. Section 134.43(e)(2) states that the countries of all the components must be provided. As you have stated in your submission, the multicrystalline photovoltaic (solar) modules are assembled from components (raw material) from Japan, the USA, and Mexico. As such, if you chose to include the country of origin of the components utilized in the assembly process that takes place in Mexico, an acceptable method of marking would be “Assembled in Mexico from components of Japan, USA, and Mexico.”
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division