The tariff classification of plastic mounting parts from China

N088715 January 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification; Marking TARIFF NO.: 3926.90.9980 Mr. Steve Hollinger S.H. Pierce & Co. 21 Wormwood St. # 215 Boston, MA 02210 RE: The tariff classification of plastic mounting parts from China Dear Mr. Hollinger: In your letter dated December 18, 2009, you requested a tariff classification ruling. Samples were provided with your letter and will be returned as you requested. You intend to import three components that will be used after importation in the manufacture of a portable deck and stern light, item Kayalite KLT-1050. The three components, identified as a large tube, a small tube and a pad, form the essence of a mount or stand that will be used as a base for a battery operated light. The component identified as a large tube is a stand or mast consisting of a hollow tubular shaft with a flanged base, made of ABS (acrylonitrile-butadiene-styrene) plastic. This component measures approximately 10 inches in height, 1¼ inches in diameter at the shaft and 4¼ inches in diameter at the base. A cleat is attached to the side of the shaft for winding a bungee cord to secure the mount to a kayak or other surface. The component identified as a small tube is a hollow tube made of molded ABS plastic with a 90 degree bend at the top and a double eyelet type attachment on top of the bend. This component measures approximately 4½ inches in length. The component identified as a pad is a circular foam cushion made of cellular EVA (ethylene vinyl acetate) plastic that fits into the flange at the bottom of the mast. After importation these components will be assembled with other components to form the Kayalite KLT-1050. A 2 foot length of bungee cord is attached to a loop and this bungee assembly is inserted with a steel clip into the small tube. The small tube is bolted into the mast component and the bungee cable is knotted to prevent retraction. The foam pad is glued into the flanged base where it acts to adapt to contours on the surface to which it will be mounted and to protect that surface from scratches. A battery powered industrial marker light with LED bulb is permanently attached into the mast by means of a steel bolt. The final product is packaged inside a bag with a header card. Although the product will be marketed for use on boats such as kayaks, canoes and dinghies, it is suitable for use as a light for mounting onto any uneven or unstable work surface. You state that these same components will be used in the construction of a camera mounting or monopod, the Kayapod KLP-2000. The manufacturing process is the same as that described above for the portable deck and stern light, except instead of a permanently attached light, a second bolt will be attached at the top of the large tube or mast so that the end user can secure a camera to it. The camera will not be included at the time of sale to the consumer. The applicable subheading for the three components used in the construction of the plastic mounts - the large tube, the small tube and the pad - will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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/. You have also requested a ruling on the country of origin marking for the three components. 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 the case of the components that will be further manufactured to form the portable deck and stern light, Kayalite KLT-1050, the imported plastic tubes and pads are substantially transformed as a result of the U.S. processing. The imported components have the characteristics of a plastic mount, while the product being sold after assembly is a light on a portable mount. The components are transformed into an article with a name, character and use different from the constituent imported components. In this case, the U.S. manufacturer is the ultimate purchaser of the imported large tubes, small tubes and foam 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. However, there is no substantial transformation when the components are assembled merely to form a mounting device, for example, a camera monopod. Therefore, when the components are imported for assembly into a mounting device, without the addition of a light or a camera, the finished product is required to be marked to indicate China as the country of origin. This requirement may be met by marking the mast/stand component, which is the most essential component of the finished monopod, to show China as the country of origin. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division