The tariff classification of handles for floorpolishers/scrubbers from the People's Republic of China

NY 862163 Apr. 23, 1991 CLA-2-84:S:N:N1:103 862163 CATEGORY: Classification TARIFF NO.: 8479.90.8090 Mr. Henry Harn Harns Machinery Co., International 525 S. Orange Avenue, Suite #C Monterey Park, CA 91754 RE: The tariff classification of handles for floor polishers/scrubbers from the People's Republic of China Dear Mr. Harn: In your letter dated March 29, 1991 you requested a tariff classification ruling. The handles consist of a steel tube plated with copper, nickel, or chrome. According to your letter, the handle tubes are designed for and solely used in the Deluxe and Professional series industrial floor polishers/scrubbers manufactured by Hild Floor Machine Co., Inc. of Chicago, Illinois. Both ends of the tubes are machined, allowing one end to be attached to a horizontal hand grip and the other end to be attached to the motor and brush housing. The tube handles for the Deluxe series are made of 12 guage steel, are 34, 38, or 44 inches long, and have an outer diameter of 1.3125 inches. The Professional series tube handles are made of 16 guage steel, are 37 inches long, and have an outer diameter of 1 inch. The applicable subheading for the handles described above will be 8479.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of floor polishers and other electromechanical appliances with self-contained electric motor. The rate of duty will be 3.7 percent ad valorem. You also inquired as to the country of origin marking required on these articles. Section 304, Tariff Act of 1930, as amended, (19 U.S.C. 1304) provides generally that an article of foreign origin imported into the United States must be legibly and conspicuously marked to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. However, certain exceptions to this requirement are set forth in Section 304(a)(3). In particular, Section 304(a)(3)(H) states that if an ultimate purchaser, by reason of the character or the circumstances of importation of the article, must necessarily know its country of origin, then the article need not be marked with its country of origin. Since Hild Floor Machine Co. incorporates the handles into floor polishers/scrubbers, thus causing them to lose their individual identity by becoming an integral part of a new article, Hild will be considered their ultimate purchaser. Accordingly, the handles need not be individually marked as long as the containers in which they are imported are properly marked. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport