COUNTRY OF ORIGIN MARKING OF IMPORTED ARTICLES OF AGGLOMERATED STONE

N101559 May 10, 2010 MAR-2 OT:RR:NC:N2:226 CATEGORY: MARKING Mr. William Braier Addison-Clifton, LLC 13555 Bishops Court Suite 245 Brookfield, WI 53005 RE: COUNTRY OF ORIGIN MARKING OF IMPORTED ARTICLES OF AGGLOMERATED STONE Dear Mr. Braier: This is in response to your letter dated April 15, 2009, on behalf of InPro Corporation, requesting a ruling on the country of origin of articles of agglomerated stone. A sample was not submitted with your letter for review. In your letter you indicated that slabs of quartz agglomerated with plastics resins are produced either in South Korea or Canada. You stated that these slabs are then worked in the United States into various forms – countertops, vanity tops, tabletops, windowsills and thresholds. The imported agglomerated stone slabs are classified in subheading 6810.99.00, Harmonized Tariff Schedule of the United States (HTSUS) under the provision for articles of…artificial stone…other articles: other. When these slabs are worked in the United States into the forms of countertops, vanity tops, tabletops, windowsills and thresholds, the applicable classification for the finished products remains subheading 6810.99.00, HTSUS. 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 imported into the U.S. or its container shall be marked in a legible, indelible, permanent and conspicuous manner with the English name of the country of origin. Part 134 of the Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. The country of origin marking requirements for a “good of a NAFTA country” are also determined in accordance with Annex 311 of the North American Free Trade Agreement (“NAFTA”), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The marking rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations. The country of origin marking requirements for the merchandise imported from South Korea (a non-NAFTA country) is determined based on 19 U.S.C. 1304 and Part 134 of the Customs Regulations. The country of origin marking requirements for the products imported from Canada (a NAFTA country) are also determined based on Part 102 of the Customs Regulations. With regard to merchandise imported from a non-NAFTA country, an imported article could be excepted from the marking requirement if a substantial transformation takes place in the United States. Country of origin marking would be required only on the outer container of an imported article if a substantial transformation takes place in the United States. 19 CFR 134.35. In your ruling request you stated your opinion that the working of the agglomerated stone slabs in the United States constitutes a substantial transformation. Therefore, you believe the country of origin of the finished products is the United States and country of origin marking is required only for the outer container of the imported article. However, the goods are agglomerated stone articles when imported into the United States and remain agglomerated stone articles after they are worked in the United States. No substantial transformation takes place. Therefore, the country of origin of the goods originating in South Korea remains South Korea even after they are worked in the United States. The finished articles of agglomerated stone must be marked with their country of origin South Korea. With regard to the agglomerated stone slabs produced in Canada and further worked in the United States, the country of origin of this merchandise under Part 102 of the Customs Regulations is Canada. The Canadian agglomerated stone slabs are classified in subheading 6810.99 and the articles which are further worked in the United States are also classified in subheading 6810.99. An allowable tariff shift does not take place under CR 102.20. Therefore, the country of origin of the merchandise remains Canada even after the goods are worked in the United States. The finished articles of agglomerated stone must be marked with their country of origin Canada. 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 Jacob Bunin at (646) 733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division