K88975 K8 Ruling Active

THE COUNTRY OF ORIGIN MARKING AND CLASSIFICATION OF PLASTIC BOWLS AND LIDS FROM CHINA

Issued September 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 3923.50.0000, 3924.10.2000

Headings: 3923, 3924

Product description

The lidded bowl is also available in a 3 ounce capacity, identified as SKU 1. All of the components are made in China. The sample will be returned as you requested.

CBP rationale

The applicable subheading for the plastic cereal bowl, whether imported with or without its lid, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The applicable subheading for the small storage bowl, whether imported with or without its lid, will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The applicable subheading for any lids imported alone will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY K88975 September 14, 2004 MAR-2 RR:NC:SP:221 K88975 CATEGORY: MARKING; CLASSIFICATION TARIFF NO: 3923.50.0000; 3924.10.2000; 3924.10.4000 Ms. Darlene D. Jones Schenker, Inc. 192 Ballard Court, Suite 200 Virginia Beach, VA 23462 RE: THE COUNTRY OF ORIGIN MARKING AND CLASSIFICATION OF PLASTIC BOWLS AND LIDS FROM CHINA Dear Ms. Jones: This is in response to your letter dated July 26, 2004, on behalf of Rubbermaid, Inc., requesting a ruling on classification and country of origin marking for imported plastic bowls. A sample of a 2 cup capacity plastic bowl and its lid, identified as breakfast bowl set SKU 29, was submitted with your request. The lidded bowl is also available in a 3 ounce capacity, identified as SKU 1. All of the components are made in China. The sample will be returned as you requested. The applicable subheading for the plastic cereal bowl, whether imported with or without its lid, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the small storage bowl, whether imported with or without its lid, will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for any lids imported alone will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. None of the articles is marked with the country of origin. You state that the articles will be imported as components, then “assembled” and boxed for retail sale. The bowls and lid make up one retail item but are also to be included with other imported and domestically produced articles in various assortments of kitchen storage containers. You included a photocopy of the artwork for the box in which one set of bowls will be marketed and a photocopy of the artwork for the box in which one set of assorted kitchen articles will be marketed. Because of the greatly reduced size of the photocopies submitted with your request, the smaller size words on the boxes are illegible. However, none of the words that are visible in the illustrations of either box refer to the country of origin of the bowls or lids. You have also asked whether the boxes may be marked “Assembled in U.S.A. from components made in U.S.A. and China.” 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 bowls and lids are not marked with the country of origin. 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. However, since the bowls and lids are not imported in their marked retail container, whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized at the discretion of the port director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry. In this case, if the port director at the port of entry is satisfied that the imported bowls and lids will be repacked into retail packages that indicate that they are made in China and that the other conditions set forth in 19 CFR 134.34 are met, the port director may authorize an exception under 19 CFR 134.32(d), in which case marking of the imported bowls and lids will not be required. However, the proposed marking on the box indicating “Assembled in U.S.A. from components made in U.S.A. or China” is not legal marking. The bowls and lids are manufactured in China. Joining the bowls with the lids and placing them into retail boxes, or grouping the bowls and lids with other kitchen articles into retail boxes, is a packaging operation, and is not an assembly or manufacturing operation. The proposed marking as described above is not legal marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The bowls and lids are manufactured in China. If they are packaged alone in a retail box then the box must indicate that the bowls and lids are made in China. If they are packaged in a box that will include both imported and domestic products, then the box must clearly indicate the specific country of origin of each item in the set that is manufactured in a foreign country. The words “Distributed by Rubbermaid Foodservice Products, Huntersville, NC, U.S.A. 28078-1801” are included in the artwork that you submitted for similar products. 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. If the boxes for these bowls will be printed with a domestic address, then the words “Made in China,” “Manufactured in China,” or words to similar effect must appear in close proximity and in comparable size lettering to the domestic address. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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

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