[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR134.35]



[Page 726]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 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]