The tariff classification of a pen, letter opener and magnifying glass desk set from China.

NY F86597 May 30, 2000 CLA-2-96:RR:NC:SP:221 F86597 CATEGORY: Classification; Marking TARIFF NO.: 9608.10.0000 Mr. Pierre M. Vincent Domtar Inc. 395, Boulevard de Maisonneuve Ouest Montreal, QC H3A 1L6 Canada RE: The tariff classification of a pen, letter opener and magnifying glass desk set from China. Dear Mr. Vincent: In your letter dated April 26, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The ball point pen, magnifying glass and letter opener will be imported in a wooden box that can be placed on a desk. These items will be imported packaged for retail sale, and will be classified together as a set. The applicable subheading for the desk set will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. You have also asked about the country of origin marking requirements. Neither the wooden box nor its contents are marked. The outer container, a plain white cardboard box, is marked “Made in China.” 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 desk set is the consumer who purchases the product at retail. 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 set by viewing the container in which it is packaged, the individual articles would be excepted from marking under this provision. Desk sets 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 cardboard box in which the sets 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 desk sets provided the port director is satisfied that the article will remain in the marked box until it reaches 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division