The tariff classification and marking of a face plate for a liquid pump from China

N040335 October 30, 2008 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.91.9080 Ms. Cynthia A. Benway Taco, Inc. 1160 Cranston Street Cranston, RI 02920 RE: The tariff classification and marking of a face plate for a liquid pump from China Dear Ms. Benway: In your letter dated October 2, 2008 you requested a tariff classification and marking ruling on behalf of Taco. Descriptive information and a sample were submitted. The articles in question are described as a face plate. The face plate is a stainless steel plate that is placed between the motor and the casing of a liquid circulator pump to complete the assembly of the driven pump. You indicate that the face plate acts as a seal between the motor and circulator pump. The applicable subheading for the face plate will be 8413.91.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of pumps for liquids. The rate of duty is free. In your request you indicate that when the face plate is assembled into a complete motor driven pump, the face plate will be totally concealed within the assembly. You request that the face plate be excepted from individual marking because any marking would necessarily be concealed by the assembly operation. 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 C.F.R. Part 134 implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304. Section 134. 32 (g), Customs Regulations (19 CFR 134.32 (g)), provides an exception to marking for articles to be processed in the U.S. by the importer or for his account otherwise than for the purpose of concealing the origin of such articles and in such manner that any mark contemplated by this part would necessarily be obliterated, destroyed, or permanently concealed. In this case, based on the information made available, we agree that the assembly operation performed by Taco will conceal any mark contemplated. Furthermore, pursuant to section 134.35, Customs Regulations (19 C.F.R. 134.35), an imported article that is substantially transformed in the U.S. is excepted from individual country of origin marking and only the outermost containers of the imported articles must be marked with the country of origin. An article is substantially transformed if it is “so processed in the U.S. that it loses its identity in a tariff sense and becomes an integral part of a new article having a new name, character and use.” U.S. v. Gibson-Thomsen Company, Inc., 27 CCPA 267 (1940). In accordance with 19 CFR 134.35, the face plates, provided they are used by Taco in the assembly of motor driven pumps and not sold separately in their condition as imported, are excepted from individual marking and only the outermost containers of the imported face plates must be marked with country of origin. 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/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division