The tariff classification of a super brush sidewalk paint kit from China

NY L88521 November 15, 2005 CLA-2-39:RR:NC:N2:221 L88521 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Judith M. Walter Binney & Smith Inc. 1100 Church Lane Easton, PA 18040 RE: The tariff classification of a super brush sidewalk paint kit from China Dear Ms. Walter: In your letter dated October 20, 2005, you requested a tariff classification ruling. The sample submitted with your request is identified as item 03-5005, Super Brush painting system. It consists of two jars of sidewalk paint and a large plastic applicator. The paint is washable and can be sprayed away with water. Sidewalk paint refills are available. The applicator has an internal chamber and plunger to draw in the paint. The applicator includes three interchangeable tips: one bristle brush, one foam applicator, and one splatter tip. The splatter tip is an accordion type plastic chamber with holes around the perimeter through which the paint can be splattered. The essential character of the kit is imparted by the plastic applicator. The applicable subheading for the super brush sidewalk painting kit 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 sample submitted with your request is packaged for retail sale in a clear plastic blister pack on a cardboard backing. The back of the cardboard is printed with marketing literature and directions. The country of origin is printed at the very bottom of the cardboard, in print that is smaller than the marketing information and the care information. 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. Because of the very small print and the obscure placement, the country of origin marking is not conspicuous and does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The country of origin must be printed in larger size letters and in a more prominent location on the printed cardboard, or, if printed in that same location, must be printed in letters that are large enough and that contrast enough with the colored background so that the ultimate purchaser can easily find the marking upon casual examination. 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