The tariff classification, country of origin and country of origin marking of wall and floor panels from Taiwan

N302942 March 12, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Eric Gerger PinnacleLGS 1636 240th St. Los Angeles, CA 90710 RE: The tariff classification, country of origin and country of origin marking of wall and floor panels from Taiwan Dear Mr. Gerger: In your letter dated February 8, 2019, you requested a tariff classification ruling. The products to be imported are structural wall and floor panels. According to the information provided, the wall panels consist of cold-formed steel stud/joist framing and gypsum board while the floor panels are comprised of the same steel framing and concrete board. In a telephone conversation with this office, you indicated that the gypsum board and concrete board of U.S. origin are sent to Taiwan where they are assembled to the steel stud/joist framing of Taiwanese origin and made into the wall and floor panels. The finished wall and floor panels are subsequently imported back to the U.S. as one assembled unit and will be installed in sections at a construction site as part of the building’s structural and non-structural frame. The applicable subheading for the wall and floor panels will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: other: other. 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 the World Wide Web at https://hts.usitc.gov/current. With regard to the country of origin of the wall and floor panels, Section 134.1(b), Customs Regulations (19 C.F.R. § 134.1(b)), defines "country of origin" 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”. Based on the information submitted, this office is of the opinion that in this instance the assembly operation performed in Taiwan substantially transforms the U.S. origin components into a Taiwanese product. The assembly in Taiwan of additional components to produce the finished wall and floor panels creates a new and different article of commerce with a distinct character and use that is not inherent in the gypsum board and concrete board that is imported into Taiwan from the U.S. Therefore, the country of origin for the wall and floor panels will be Taiwan. You also inquired about the proper country of origin marking for the subject panels. 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 wall and floor panels, therefore, must be conspicuously, legibly, and permanently marked “Made in Taiwan”, “Product of Taiwan” or a similar marking. 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division