The tariff classification of mop head holders from China

N060235 June 4, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 7323.99.9060 Mr. Steven Lange Corporate Commercial Products, LLC 305 Rock Industrial Park Drive Bridgeton, MO 63044 RE: The tariff classification of mop head holders from China Dear Mr. Lange: In your letter dated May 11, 2009, you requested a tariff classification ruling. Photographs of three items were included with your request. Item A70312 #94 Speed Change is a mop head holder assembly that facilitates a quick change of a mop head. It incorporates a pivoting clip that opens for removal of the old mop head and replacement with a new head. The head assembly is manufactured in China. After importation it will be shipped to your plant in Atlanta, Georgia, to be assembled with a fiberglass reinforced plastic handle that is made in the United States. Item A70612 Superjaws is a mop head holder assembly that secures a mop head by means of a jaw clamp action. The head assembly is manufactured in China. After importation it will be shipped to your plant in Atlanta, Georgia, to be assembled with a fiberglass reinforced plastic handle that is made in the United States. Item A70902 Metal Stirrup Quick Change consists of a wooden handle with a steel stirrup-type mop head holder assembly for securing a mop head. The product is imported as a complete unit from China. None of the articles will be imported with a mop head. The applicable subheading for items A70312 #94 Speed Change and A70612 Superjaws, the plastic mop head holder assemblies, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for item A70902 Metal Stirrup Quick Change will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. You have also requested a ruling on the country of origin marking for items A70312 and A70612. 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. The mop head holder assemblies are not substantially transformed in the United States by being combined in the United States with fiberglass reinforced plastic handles made in the United States. The components retain their individual identities after assembly. Therefore, the mop head holder assemblies must be legibly, permanently and conspicuously marked to indicate China as the country of origin. It is not necessary to indicate that the handles are made in the United States, though you may so indicate if you wish. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division