The tariff classification of fabric bows and a fabric heart from China.

NY H86464 December 27, 2001 CLA-2-63:RR:NC:N3:351 H86464 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Ed Kwas Expeditors Tradewin, LLC 1015 Third Ave., 12th Floor Seattle, WA 98104 RE: The tariff classification of fabric bows and a fabric heart from China. Dear Mr. Kwas: In your letter dated December 14, 2001, you requested a ruling on behalf of Pawsenclaws & Co., of Bridgewater, NJ, on tariff classification. You submitted samples of textile bows formed of half-inch polyester ribbon. Each bow is approximately 4” x 1”, with an elastic loop sewn on the back. (Your letter describes it as “10 inch,” but we assume this to be an error.) You state that the bows will be used to accessorize teddy bears and you have supplied a brochure showing such use. You also submitted samples of a 100% polyester satin heart, 1” x 1½”, stuffed with artificial cellulose sponge and heat-sealed around the edges. The hearts are also meant to accessorize the teddy bears and one will be sewn into a bear along with stuffing at retail stores. Your samples will be returned as requested, although we are retaining one of each for our files. You state that neither item will be put up for retail sale. We assume by your inquiry that the items will be imported separately from the bears and our response is based on that assumption. The applicable subheading for this product will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles. The general rate of duty in 2002 will be seven percent ad valorem. At the present time, there are no visa requirements or quota restrictions on merchandise so classified. You have also asked if the items are exempt from country of origin marking requirements in accordance with 19 CFR 134.32-33. 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 bows and hearts is Pawsenclaws, who will use them to assemble the finished teddybears. 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 articles will remain in their containers until they reach the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the bows and hearts by viewing the container in which they are packaged, the individual hearts and bows would be excepted from marking under this provision. Bows and hearts which are imported in containers that are marked in the manner described above, and are for use by Pawsenclaws in assembling teddy bears 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 they are imported and sold to Pawsenclaws in lieu of marking the articles themselves is an acceptable country of origin marking for the imported bows and hearts 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 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division