COUNTRY OF ORIGIN MARKING AND CLASSIFICATION OF IMPORTED MINI SKATES

N053535 March 23, 2009 MAR-2 OT:RR:NC:N1:121 CATEGORY: MARKING; CLASSIFICATION TARIFF NO.: 8306.29.0000 Mr. Laszlo Klinko MC Trading Co., Inc. 1905 Big Bend Drive Des Plaines, IL 60016 RE: COUNTRY OF ORIGIN MARKING AND CLASSIFICATION OF IMPORTED MINI SKATES Dear Mr. Klinko: This is in response to your letter dated February 25, 2009, requesting a ruling on the tariff classification of mini skates and whether the proposed method of marking the container in which the mini skates are imported with the country of origin in lieu of marking the article itself is an acceptable country of origin marking for the imported mini skates. Samples of the unmarked mini skates have been submitted with your letter and are being retained by this office; however, a marked sample container was not submitted. The merchandise under consideration is three sizes of base metal miniature ice skates that will be imported in bulk and packed in clear plastic bags. Twelve pair of skates will be packed in each bag. The bags will be packed in corrugated shipping boxes. Each bag and each shipping carton will be marked “Made in Hungary.” The importer will sell them in their imported condition to distributors who subsequently sell them to various crafters/retailers. The crafters/retailers are the last party in the U.S. that will receive the skates in their imported condition. You claim in your letter that the skates will remain in the marked bags until the crafters/retailers remove them and affix them to figurines, stuffed animals, etc. 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 mini skates is the crafter/retailer who affixes them to figurines, stuffed animals, etc. 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 mini skates by viewing the container in which it is packaged, the individual mini skates would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the mini skates are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported mini skates provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. The applicable subheading for the base metal mini skates will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division