The tariff classification of an assembly machine from Canada

NY 895265 March 31, 1994 CLA-2-84:S:N:N1:103 895265 CATEGORY: Classification Mr. Herb Wolfarth Radix Group International, Inc. 745 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of an assembly machine from Canada Dear Mr. Wolfarth: In your letter dated February 18, 1994 on behalf of Acco USA Inc. you requested a tariff classification ruling. According to your letter, your client will import a machine to assemble office/household staplers in three or four separate shipments. You claim that each individual shipment should be classifiable under the tariff provision for the complete machine, rather than under parts or accessories provisions which may be applicable to the separate importations. You contend the Customs Regulations permit classification to be based upon the machine in its condition after final assembly of the individual shipments in the United States. However, you do not cite any particular section of the Customs Regulations in support of your position. This office is not aware of any statement in the Customs Regulations which would allow classification of multiple shipments as an "entirety". On the contrary, the United States Court of International Trade and its predecessor, the United States Customs Court, have ruled that imported merchandise is classified according to its condition at the time of importation (see KMW Johnson, Inc., Plaintiff v. United States, Defendant, Slip. Op. 89-178, and various decisions cited therein). Accordingly, we are without authority to classify the various components in the individual shipments as if forming a single stapler assembly machine. This is an information letter, issued under the provisions of Section 177.1(d)(2) of the Customs Regulations (19 C.F.R. 177.1(d)(2)). Sincerely, Jean F. Maguire Area Director New York Seaport