CBP Ruling 561669 — Country of origin marking of imported horseshoes Dear Mr. Burn:

Tariff classification

HTS codes: 1304, 1930, 2000

Headings: 1304, 1930, 2000

Product description

The country of origin of the horseshoes is the U.K. You state that the horseshoes are packaged in boxes which are marked with the country of origin of the contents. The horseshoes are sold to a distributor in bulk who then sells to a farrier, either by the box or in pairs. The farrier then shoes the horses of his customers. You contend that it might cause potential discomfort or injury to horses if the individual horseshoes were marked on the underside. You state that you cannot mark the outer side because it is grooved and sloping. The shoes have a sloping edge and a deep groove within them all the way around.

CBP rationale

Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin 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 of 19 U.S.C. 1304. Section 134.32, Customs Regulations (19 CFR 134.32), provides certain exceptions from the marking requirements. The term “ultimate purchaser” is defined in 19 CFR 134.1(d) as: generally the last person in the United States who will receive the article in the form in which it was imported; however, for a good of a NAFTA country, the ‘ultimate purchaser’ is the last person in the United States who purchases the good in the form in which it was imported. It is not feasible to state who will be the ‘ultimate purchaser’ in every circumstance. The following examples may be helpful: (1) If an imported article will be used in manufacture, the manufacturer may be the ‘ultimate purchaser’ if he subjects the imported article to a process which results in a substantial transformation of the article, even though the process may not result in a new or different article, or for a good of a NAFTA country, a process which results in one of the changes prescribed in the NAFTA Marking Rules as effecting a change in the article’s country of origin. (2) If the manufacturing process is merely a minor one which leaves the identity of the imported article intact, the consumer or user of the article, who obtains the article after the processing, will be regarded as the ‘ultimate purchaser.’ In this case, it appears that the customers who bring their horses to a farrier to be shod are the ultimate purchasers of the horseshoes. Under 19 U.S.C. 1304 the ultimate purchaser must be informed of the country of origin of foreign goods so that they may make informed buying decisions. In this case, marking the box would not assist the ultimate purchasers, as they will never see the box. Therefore, the horseshoes themselves must be marked in some manner so as to inform the ultimate purchaser of their country of origin. The country of origin must be conspicuous, legible and sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser. See 19 CFR 134.44. Such methods as paper labels and tags may be acceptable if they satisfy the above requirements.

Full text

HQ 561669 September 5, 2000 MAR-2 RR:CR:SM 561669 KSG R.J. Burn Baker House The Hayes West Midlands DY9 8RS England RE: Country of origin marking of imported horseshoes Dear Mr. Burn: This is in reference to your fax of March 2, 2000, requesting information regarding the country of origin marking requirements for imported horseshoes. FACTS: The country of origin of the horseshoes is the U.K. You state that the horseshoes are packaged in boxes which are marked with the country of origin of the contents. The horseshoes are sold to a distributor in bulk who then sells to a farrier, either by the box or in pairs. The farrier then shoes the horses of his customers. You contend that it might cause potential discomfort or injury to horses if the individual horseshoes were marked on the underside. You state that you cannot mark the outer side because it is grooved and sloping. The shoes have a sloping edge and a deep groove within them all the way around. ISSUE: What is the proper country of origin marking for imported horseshoes? LAW AND ANALYSIS: Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin 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 of 19 U.S.C. 1304. Section 134.32, Customs Regulations (19 CFR 134.32), provides certain exceptions from the marking requirements. The term “ultimate purchaser” is defined in 19 CFR 134.1(d) as: generally the last person in the United States who will receive the article in the form in which it was imported; however, for a good of a NAFTA country, the ‘ultimate purchaser’ is the last person in the United States who purchases the good in the form in which it was imported. It is not feasible to state who will be the ‘ultimate purchaser’ in every circumstance. The following examples may be helpful: (1) If an imported article will be used in manufacture, the manufacturer may be the ‘ultimate purchaser’ if he subjects the imported article to a process which results in a substantial transformation of the article, even though the process may not result in a new or different article, or for a good of a NAFTA country, a process which results in one of the changes prescribed in the NAFTA Marking Rules as effecting a change in the article’s country of origin. (2) If the manufacturing process is merely a minor one which leaves the identity of the imported article intact, the consumer or user of the article, who obtains the article after the processing, will be regarded as the ‘ultimate purchaser.’ In this case, it appears that the customers who bring their horses to a farrier to be shod are the ultimate purchasers of the horseshoes. Under 19 U.S.C. 1304 the ultimate purchaser must be informed of the country of origin of foreign goods so that they may make informed buying decisions. In this case, marking the box would not assist the ultimate purchasers, as they will never see the box. Therefore, the horseshoes themselves must be marked in some manner so as to inform the ultimate purchaser of their country of origin. The country of origin must be conspicuous, legible and sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser. See 19 CFR 134.44. Such methods as paper labels and tags may be acceptable if they satisfy the above requirements. HOLDING: The imported horseshoes must be individually marked with their country of origin. Any method of marking that satisfies the requirements of 19 CFR 134.44 is acceptable. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director Commercial Rulings Division

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