COUNTRY OF ORIGIN MARKING OF IMPORTED SPORT BALLS.

NY B88147 August 7, 1997 MAR-2-RR:NC:2:224 B88147 CATEGORY: MARKING Timothy A. Carnes Urethane Products, Inc. 139 James St. Venice FL 34292 RE: COUNTRY OF ORIGIN MARKING OF IMPORTED SPORT BALLS. Dear Mr. Carnes: This is in response to your letter dated July 28, 1997, requesting a ruling on the country of origin marking requirements for U.S manufactured sport balls which undergo a finishing operation in Great Britain. Samples were submitted with your letter for review. You state that urethane foam mini balls like the sample footballs and soccer balls will be manufactured in the United States and then exported to Great Britain where a coating operation will be performed adding strength and improving the appearance of the balls. You have request guidance as to how these sport balls must be marked to reflect these manufacturing circumstances. 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. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States." Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of part 134. A substantial transformation occurs when articles lose their identity and become new article having a new name, character, or use. Koru North America v. United States, 12 CIT 1120, 701 F.Supp. 229 (1988). The question of when a substantial transformation occurs is a question of fact to be determined on a case-by-case basis. In this case, the coating process, notwithstanding the value it adds to the finished balls, does not result in a substantial transformation of the American uncoated urethane foam balls. The coating operation imparts an integrity and a cosmetic appeal to the balls but it is not so extensive and substantial that the exported balls lose their identity in the process since no real change to the physical dimensions of the foam balls occurs as a result of the coating process. The coated balls do not have a distinctive name or use different from the uncoated foam balls. Thus, the finished urethane foam sport balls are goods of the United States for marking purposes. Accordingly, they will not be required to have any country of origin marking pursuant to 19 U.S.C. 1304 when imported into the United States. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Tom McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Br. National Commodity Specialist Division