The tariff classification and country of origin marking of folding chairs from China.

NY F81500 January 7, 2000 CLA-2-94:RR:NC:SP:233 F81500 CATEGORY: Classification TARIFF NO.: 9401.79.0050 Mr. Al Dwek Telescope Structures, Inc. 109 Phillips Avenue Deal, NJ 07723 RE: The tariff classification and country of origin marking of folding chairs from China. Dear Mr. Dwek: In your letter dated November 17, 1999, you requested a tariff classification ruling. The submitted photocopy depicts folding chairs. The chairs have 1 mm thick tubular frames. Some of the chairs will have powder coated frames and some will have chrome plated frames. The seat and back are ABS plastic. The chairs will be imported 6 pieces to a carton, which will be sold to your customers who will be chair rental companies. The cartons will be marked “Made in China.” The applicable subheading for the folding chairs will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Other, Other. The rate of duty will be Free. You have also requested a ruling on whether the proposed method of marking the carton or container in which the chairs are imported with the country of origin in lieu of marking the articles themselves is an acceptable country of origin marking for the imported chairs. A marked sample container was not submitted with your letter for review. 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. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the chairs is the chair rental company. 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. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the chairs by viewing the container in which it is packaged, the individual chairs would be excepted from marking under this provision. Chairs 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)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the chairs 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 chairs provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division