The country of origin marking of sunglass components

N305722 August 29, 2019 MAR-2 OT:RR:NC:N2:212 CATEGORY: MARKING Scott Angus Leupold and Stevens, Inc. 14400 NW Greenbrier Parkway Beaverton, OR 97006 RE: The country of origin marking of sunglass components Dear Mr. Angus: This is in response to your letter dated August 9, 2019, requesting a ruling on whether the imported, non-prescription sunglass components are required to be individually marked with the country of origin at the time of importation. The articles under consideration are referred to as lens blanks and frames that you state are imported from Taiwan. A sample of the individual components and finished sunglasses was submitted with your letter for our review. In your request, you state that the lens blanks are imported from Taiwan and sent to the manufacturing facility in the United States where they are inspected for size, curvature, color, and adhesion. They are then loaded into an edging machine where the lens blanks are cut and edged to the specific shape and size of the intended frame. The lenses are then inspected for fit, edging, axis, and any defects. The frames are imported separately from Taiwan. They are inspected at the manufacturing facility in the United States for color, dimensions, plating adhesion, and crosshatch paint adhesion. The cut and edged lenses are then inserted into the sunglass frames, making a complete pair of non-prescription sunglasses. You state your belief that the lens blanks and frames undergo a substantial transformation in the United States and are excepted from being individually marked. The outermost containers will be marked at the time of importation with the country of origin. 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. Based upon the information and samples presented in this case, as well as CBP Ruling H023366, it is the opinion of this office that the lens blanks and frames are substantially transformed into a new and different article of commerce in the United States. As such, the U.S. manufacturer is considered the ultimate purchaser per 19 CFR 134.1(d)(1). Pursuant to 19 CFR 134.35, the imported parts are excepted from individual marking and only the outermost container is required to be marked with the country of origin. 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division