The tariff classification and marking of flashlights with key chains exported to China for attaching PVC huggers.

NY D87651 February 19, 1999 CLA-2-98:RR:NC:2:227 D87651 CATEGORY: Classification TARIFF NO.: 9802.00.50 Ms. Lauren E. Hong The Disney Store, Inc. 101 No. Brand Blvd., Ste. 1000 Glendale, CA 91203-2671 RE: The tariff classification and marking of flashlights with key chains exported to China for attaching PVC huggers. Dear Ms. Hong: In your letter dated February 1, 1999, on behalf of the Disney Store, Inc., you requested a tariff classification and marking ruling for flashlights with key chains that were exported to China for affixing PVC huggers and then imported into the United States. Samples are being returned as requested. The samples submitted are composite articles which consist of small plastic cylindrical-shaped flashlights with key chains that measure approximately 3 1/4 inches long. Affixed to these flashlights are PVC huggers in the shape of the “Tigger,” the “Pooh,” and the “Piglet.” The torch light is activated in depressing its bottom rod-shaped mechanism that contains an opening for the insertion of the key chain. It has been determined that the essential character of this merchandise is imparted by the flashlight. It is stated that the flashlights with key chains will be produced in the United States and then shipped to China where the PVC hugger-like figurines will be affixed to the U.S. products by means of gluing. After this operation, which is considered to be an alteration for Customs purposes, they will be imported into the United States. Providing the documentary requirements of 19 C.F.R. §10.8, the applicable subheading for the flashlights, possessing key chains, that are affixed with PVC huggers will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: articles exported for repairs or alterations: other. The rate of duty will be 12.5 percent ad valorem (the rate that would apply to the flashlights) upon the value of the repairs or alterations. 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. As provided in section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Based on the information provided, the PVC huggers, originating in China, would have to be marked “Made in China” in accordance with the above regulations (noting that this marking should not obscure the fact that the flashlights with key chains are of U.S. origin and should indicate same to avoid any misconstruction). 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division