[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR134.35]

[Page 646-647]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 134--COUNTRY OF ORIGIN MARKING--Table of Contents
 
              Subpart D--Exceptions to Marking Requirements
 
Sec. 134.35  Articles substantially changed by manufacture.

    (a) Articles other than goods of a NAFTA country. An article used in 
the United States in manufacture which results in an article having a 
name, character, or use differing from that of

[[Page 647]]

the imported article, will be within the principle of the decision in 
the case of United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 
(C.A.D. 98). Under this principle, the manufacturer or processor in the 
United States who converts or combines the imported article into the 
different article will be considered the ``ultimate purchaser'' of the 
imported article within the contemplation of section 304(a), Tariff Act 
of 1930, as amended (19 U.S.C. 1304(a)), and the article shall be 
excepted from marking. The outermost containers of the imported articles 
shall be marked in accord with this part.
    (b) Goods of a NAFTA country. A good of a NAFTA country which is to 
be processed in the United States in a manner that would result in the 
good becoming a good of the United States under the NAFTA Marking Rules 
is excepted from marking. Unless the good is processed by the importer 
or on its behalf, the outermost container of the good shall be marked in 
accord with this part.

[T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 
FR 69472, Dec. 30, 1993]