CLA-2-87:RR:NC:N1:121 R01881
Mr. Heidar Nuristani
Central Purchasing LLC
3491 Mission Oaks Blvd.
Camarillo, California 93012
RE: The tariff classification and country of origin marking of a wheelbarrow wheel assembly from Malaysia
Dear Mr. Nuristani:
In your letter dated May 2, 2005, you requested a tariff classification ruling.
The merchandise is a wheel assembly for a wheelbarrow, which consists of a 16X4 inch tubeless pneumatic rubber tire made in Vietnam, and a steel wheel, a 230 mm long steel shaft and two steel brackets made in Malaysia. Your letter states that the tire will be shipped from Vietnam to Malaysia, where it will be assembled onto the wheel and packed with the shaft and brackets in a corrugated cardboard box. The wheel assembly will be imported and sold to the ultimate purchaser at retail in that box.
The applicable subheading for the wheel assembly will be 8716.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, parts, other, wheels. The rate of duty will be 3.1 percent ad valorem.
The second part of your ruling request concerns the country of origin for this item. Since the tires and wheels are assembled to produce the wheel assemblies in Malaysia, the country of origin of the wheel assembly will be Malaysia.
The third part of your ruling request concerns a decision on whether the proposed method of marking the container in which the wheel assembly is imported with the country of origin in lieu of marking the article itself is an acceptable country of origin marking for the imported wheel assembly. A marked sample container 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. 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 wheel assembly 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 wheel assembly by viewing the container in which it is packaged, the individual wheel assembly would be excepted from marking under this provision.
Wheel assemblies, 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 the wheel assemblies 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 wheel assemblies 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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division