The tariff classification and country of origin marking of polyester/nylon paintbrushes assembled in Canada.

NY H89977 April 4, 2002 CLA-2-96:RR:NC:SP:233 H89977 CATEGORY: Classification; Marking TARIFF NO.: 9603.40.4060 Mr. Mike Daly Livingston International Trade Services Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification and country of origin marking of polyester/nylon paintbrushes assembled in Canada. Dear Mr. Daly: In your letter dated March 27, 2002, on behalf of Nour Handcrafted Painting Tools, you requested a tariff classification ruling. The merchandise to be imported consists of the following polyester/nylon paintbrushes: Model Width 1.5” 2” 2.5” 3” 3380-100 4” The brush heads will be produced in Vietnam from polyester/nylon filaments and dye from the U.S. The brush heads will then be shipped to Canada where the process of affixing the brush handle to the brush head will be completed. A complete bill of materials for each model outlining the components, their origin and cost relative to the product has been submitted with your request. The applicable subheading for the polyester/nylon paintbrushes will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other: Other. The general rate of duty will be 4% ad valorem. You request consideration under 9802.00.50, HTS, for the U.S. material exported to Vietnam. Subheading 9802.00.50, HTS, provides for the assessment of duty on only the value of repairs or alterations performed on articles returned to the U.S. after having been exported for that purpose. However, the application of this tariff provision is precluded in circumstances where the operations performed abroad destroy the identity of the articles or create new or commercially different articles of commerce. Further, subheading 9802.00.50, HTS, is not applicable where the exported articles are incomplete for their intended use and the foreign processing operations are a necessary step in the preparation or manufacture of the finished articles. Such is deemed to be the case in the situation described here since the paintbrushes returned to the U.S. are ready for use in a capacity that the raw material exported to Vietnam was not. Repairs and alterations are made to completed articles and do not include intermediate processing operations which are performed as a matter of course in the preparation or manufacture of finished articles. Therefore, no duty allowance can be made for the cost or value of the American supplied raw material. 9802.00.50, HTS cannot be applied to the U.S. supplied material. You have also inquired as to the country of origin and marking requirements for the paintbrushes. 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. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The country of origin of the paintbrushes is Vietnam and they must be marked to indicate Vietnam is the country of origin. The marking “Brush head made in Vietnam, brush assembled in Canada” would be acceptable. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division