The tariff classification of gift-wrap ribbon from Taiwan.

NY G86080 January 30, 2001 CLA-2-63:RR:NC:TA:351 G86080 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park Building C-1D 145th Ave. & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of gift-wrap ribbon from Taiwan. Dear Ms. Kearney: In your letter dated January 3, 2001, on behalf of your client, Berwick Industries, you requested a tariff classification ruling. You submitted a sample of a piece of ribbon, approximately 7/8” wide, which will be imported in lengths of 25½”, 26½”, or 27½”. One end is cut on the diagonal and the other is fitted with a metal barb which crimps the end of the ribbon. The product will be used in gift wrapping, with the barbed ends of several pieces being inserted into the underside of a gift box and the angled ends being tied together at the top to form a bow. Each piece will be “hot stamped” with the name of Berwick’s customer; the sample before us has “Dillard’s” on it. The applicable subheading for the gift-wrap ribbon will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be seven percent ad valorem. You state that the product will not be sold at retail but that the ultimate user will be a retail store whose employees will be using it to wrap packages. You state that the outer carton in which these will be sold will be marked with the country of origin and you ask if this will be acceptable marking under 19 CFR 134.32(d). Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of a foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article 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. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 C.F.R. §134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, the marking of a container in lieu of the article itself is acceptable if the article is imported in a properly marked container and Customs is satisfied that in all foreseeable circumstances the article will reach the ultimate purchaser in a properly marked container. Accordingly, we find that the cartons marked "Made in Taiwan” is acceptable if it is easily visible because it reasonably indicates the country of origin marking to the ultimate purchaser, that is, the store that is buying it. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division