[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR134.35]

[Page 727]
 
                        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]