The tariff classification of a plastic gardening tool set from China.

NY J80327 February 4, 2003 CLA-2-39:RR:NC:SP:221 J80327 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Dana L. Bounds UPS Freight Services, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a plastic gardening tool set from China. Dear Ms. Bounds: In your letter dated January 17, 2003, on behalf of Midwest Quality Glove, Inc., you requested a tariff classification ruling. A sample set was provided with your letter. The gardening tool set (style 58K) consists of a trowel and cultivator. Both tools are composed of 100 percent plastic. As you requested, the samples are being returned. The applicable subheading for the gardening tool set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. The sample you provided is not legally marked with the country of origin. A domestic address appears on the package and this could lead a consumer to assume that the garden tools were made in the United States. In order to meet the country of origin marking requirements, the package must be marked “Made in China” or “Product of China” in close proximity to the domestic address, in letters of approximately the same size. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division