The tariff classification of a Fuel Tank Assembly from Germany

NY F83954 March 31, 2000 CLA-2-87:RR:NC:MM:101 F83954 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Brian F. Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of a Fuel Tank Assembly from Germany Dear Mr. Walsh: In your letter dated February 23, 2000 you requested a tariff classification ruling on behalf of your client, Freightliner Corporation. You submitted a photograph of a motor vehicle fuel tank assembly "…imported from, but not necessarily originating in, for country-of-origin purposes, Germany." You state that this fuel tank assembly will be disassembled from completed motor vehicles in Germany. Other components will also be disassembled and separately shipped to the United States for re-assembly into the bodies which will, also, be imported into the United States. The fuel tank assembly includes the fuel tank and the hardware for mounting the assembly. You also indicate that the fuel tank assembly is for use "…solely or principally with vehicles of heading 8701 to 8705." The applicable subheading for the Fuel Tank Assembly will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. The second part of your ruling request concerns the country of origin marking of the Fuel Tank Assembly. . 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. The fuel tank assembly will be utilized within a finished motor vehicle. In such circumstances, the fuel tank assembly will be excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35. Customs officials at the port of entry must be satisfied that such container will reach the ultimate purchaser, Freightliner Corporation, unopened and the fuel tank assembly will be used for the stated purpose. The district director may require the importer to submit whatever information is deemed necessary in support of the marking exception. The third part of your ruling request asks for confirmation that for invoicing purposes, the description "Fuel tank Assembly" be determined to be acceptable. Invoicing "Fuel Tank Assembly" would be sufficient. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division