The tariff classification and marking of a ceramic bank from China.

NY G89252 May 4, 2001 CLA-2-69:RR:NC:2:227 G89252 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Wendy Smith Production Packaging, Inc. 1800 Averill Road Geneva, IL 60134 RE: The tariff classification and marking of a ceramic bank from China. Dear Ms. Smith: In your letter dated April 10, 2001, you requested a tariff classification and marking ruling. The sample submitted is a ceramic cow-shaped bank that measures approximately 3 ¾ inches in height by 6 ½ inches in length. Its has a body of terra-cotta that is covered with a white-like pigment and then decorated with the design of black cow-like patches. It possesses a top slot for insertion of coins and a rubber plug for securing the bottom opening. There is no marking that indicates the country of origin on this article. You state that this item should be classified under subheading 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: mugs and other steins. However, since the subject article is neither a mug nor a stein, consideration of classification under this subheading is precluded. The applicable subheading for this ceramic bank will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles…other than of porcelain or china: other. The rate of duty will be 6 percent ad valorem. 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 CFR 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. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The subject merchandise which is not marked with any country of origin does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and, therefore, must be properly marked in accordance with the above-stated regulations. 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