The tariff classification and country of origin marking of a first aid kit from China

NY G89462 April 12, 2001 CLA-2-30:RR:NC:2:238 G89462 CATEGORY: Classification TARIFF NO.: 3006.50.0000 Ms. Leslie Araki SST International, Inc. 10415 S. La Cienega Blvd. P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification and country of origin marking of a first aid kit from China Dear Ms. Araki: In your letter dated April 5, 2001, on behalf of your client, California Safety Limited, you requested a tariff classification ruling. The submitted sample consists of a black, plastic case bearing, inter alia, the words, “FIRST AID KIT” on the outside surface. The case has six inner compartments and is secured by a zipper closure. The six inner compartments contain the following items: adhesive and non-adhesive dressings; bandages; adhesive tape; a pair of scissors; an arm-immobilization sling; a pair of latex gloves; an emergency, a mylar blanket; a rubber band for use as a tourniquet; a CPR mouth shield; safety pins; sealed, foil packets containing pure soap and water; and sealed, foil packets containing an aqueous solution of sodium chloride. The applicable subheading for the subject product will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[F]irst-aid boxes and kits." The rate of duty will be free. Neither the plastic case nor the individual components of the kit are marked with a country of origin. However, you state in your letter that “[T]he country of manufacture for all articles/components will be China.” You further state that “[t]he kit will be packaged in a box (marked) with the country of origin … and will be sold to the ultimate consignee in this box.  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 first aid kit is the consumer who purchases it 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 components making up the first aid kit by viewing the container in which it is packaged, the individual components would be excepted from marking under this provision. 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 Harvey Kuperstein at 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division