The tariff classification of plastic shapes and links from China

NY 814919 October 18, 1995 CLA-2-95:R:N2:225 814919 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Samuel Zekser, D.E. Sobel Shipping Co., Inc. 170 Broadway Suite 1501 New York, New York 10038-4184 RE: The tariff classification of plastic shapes and links from China Dear Mr. Zekser: In your letter dated September 20, 1995, you requested a tariff classification ruling on behalf of Hall Associates Inc. Two unmarked samples were submitted for our review. The articles consist of plastic, multi colored, shapes and links. The products will be imported in clear plastic boxes which contain approximately 50 pieces each. In your letter you state that, upon importation, the boxed shapes and links will be packaged with a book and template for retail sale. The template will provide instructions for matching colors, counting, and assembling shapes into various configurations. The finished product is intended to develop motor skills, color and shape recognition. The applicable subheading for the plastic shapes and links will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. Your inquiry also addressed the issue of acceptable country of origin marking requirements since the imported items will be repackaged here in the U.S. 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. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. However, since the plastic shapes and links are not imported in their marked retail container, whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized in the discretion of the port director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry. In this case, assuming that the port director is satisfied that the imported plastic shapes and links will be repacked in the manner described above, and that the other conditions set forth in 19 CFR 134.34 are met, the port director may authorize an exception under 19 CFR 134.32(d), in which case marking of the imported plastic shapes and links will not be required. This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division