Classification and country of origin marking of imported pads for bicycle helmets from China.

N013780 July 17, 2007 CLA-2-65:RR:NC:3:353 CATEGORY: Classification, Marking TARIFF NO.: 6507.00.0000 Steve Nowik Panalpina Inc. 800 Devon Ave. Elk Grove, IL 60007 RE: Classification and country of origin marking of imported pads for bicycle helmets from China. Dear Mr. Nowik: This is in response to your letter dated June 28, 2007, on behalf of Bell Sports, requesting the classification of pads for bicycle helmets and a ruling on whether imported pads for bicycle helmets are required to be individually marked with the country of origin if it is later to be processed in the U.S. by a U.S. manufacturer. Unmarked samples were submitted with your letter for review. The submitted samples are three pads constructed of polyurethane foam that is covered on both sides with a textile fabric. The pads come in three shapes: a star-shape, a T-shape and a curve-shape. The pads are not sold separately and will be incorporated into the inside of bicycle helmets that are produced in the United States. The star-shaped pad goes in the top of the helmet; the T-shaped pad goes in the back of the helmet, and the long, thin, curved pad goes in the front of the helmet. The pads are linings for the bicycle helmet. The applicable subheading for the pads will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. 19 CFR 134.1(d)(1) states that 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. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35. In this case, the imported pads are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported pads and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin "China.” 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division