The tariff classification and marking of a plastic lotion dispenser from France

NY D82549 September 28, 1998 CLA-2-84:RR:NC:MM:106 D82549 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Mr. Louis Shoichet Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification and marking of a plastic lotion dispenser from France Dear Mr. Shoichet: In your letter dated September 17, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. You included a sample with your request. The subject merchandise is a plastic lotion dispenser said to be used for dispensing cosmetic lotions. The article, which will be imported with a dust cover, consists of a plastic dip tube, a simple piston pump and an actuator head which directs the dispersal of the lotion. After importation, the dispensers will be fitted by Avon on to containers filled with cosmetic lotions, manufactured and sold by Avon. The applicable subheading for the plastic lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 2.2 percent ad valorem. You also raised concerns about the country of origin marking of the plastic lotion dispensers. You assert that Avon is the ultimate purchaser of the subject merchandise in its imported condition and that the individual dispensers will not be marked but that their shipping containers will be marked with the country of origin. 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. In this case, the ultimate purchaser of the lotion dispensers is Avon Products. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(H) and section 134.32(h), Customs Regulations (19 CFR 134.32(h)), when the ultimate purchaser must necessarily know the country of origin of an article by reason of the circumstances of its importation. In accordance with section 134.22 (a), Customs Regulations (19 CFR 134.22(a)), an article which is excepted from individual marking must reach the ultimate purchaser in containers or holders marked to indicate the country of origin Plastic lotion dispensers which are imported in containers that are marked in the manner described above are excepted from marking under 19 U.S.C. 1304 (a)(3)(H) and 19 CFR 134.32(h). Accordingly, marking the container in which the plastic lotion dispensers are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported dispensers provided the port director is satisfied that the articles will remain in the marked container until they reach the ultimate purchaser. This ruling is being issued under the provisions of Part 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 Patrick J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division