The tariff classification of sacks from China

N068620 July 20, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6305.33.0050 Jacky Courtney Phoenix International Freight Services, Ltd. 1512 Interstate Drive Erlanger, KY 41018-3179 RE: The tariff classification of sacks from China Dear Ms. Courtney: In your letter dated July 10, 2009, you requested a tariff classification ruling on behalf of your client, Long Brothers Bag Company. You submitted two empty sacks for commercial animal feed. They are made of woven polypropylene textile strips in a 12 x 12 weave. The top of each sack is sewn with a tear-off band; the sack is to be filled from the bottom, which will then be sealed. Each sack has a laminated outer ply of plastics sheeting identifying the contents. The applicable subheading for the sacks will be 6305.33.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sacks and bags, of a kind used for the packing of goods, other, of polyethylene or polypropylene strip or the like, other: weighing less than 1 kg. with an outer laminated ply of plastics sheeting. The rate of duty will be 8.4% ad valorem. 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/. We note that each sack shows the location in the United States of the company that will supply the feed. 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. In this case, the ultimate purchaser of the sacks is the company that will fill them and sell the feed. 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. If Customs and Border Protection (CBP) is satisfied that the sacks will remain in their container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the sacks by viewing the container in which they are packaged, the individual sacks 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 sacks 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 sacks provided the port director is satisfied that the sacks will remain in the marked container until they reach the ultimate purchaser. Again, in this case, it appears that the ultimate purchaser will be the company that supplies the feed. Because a U.S. reference appears on the imported sacks when they are imported into the U.S., it is necessary to consider the necessity for additional marking. 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 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 purpose of this requirement is to prevent the possibility of misleading or deceiving the ultimate purchaser of an article as to the actual origin of the imported good. CBP has recently determined that the special requirements of 19 CFR 134.46 should not be applied automatically to all imported articles or their containers which bear a non-origin geographical reference. In instances where the imported article is substantially transformed in the U.S. by the ultimate purchaser, as with the imported sacks in this case, CBP has held that the special requirements of 19 CFR 134.46 are not applicable since the ultimate purchaser would not be misled by the U.S. reference. This rationale applies to this case. The U.S. feed company that fills the imported sacks is the ultimate purchaser. Assuming the ultimate purchaser receives the imported bags in containers properly marked with the country of origin, it would know the country of origin of the imported bags and would not be misled by the U.S. reference. Therefore, the special marking requirements of 19 CFR 134.46 are not applicable. Accordingly, the imported sacks that are processed in the manner described above are not required to be individually marked with the country of origin and can be imported marked with a U.S. reference provided that (1) they are imported in containers properly marked with the country of origin; (2) the imported sacks will reach the ultimate purchaser (the feed company) in the original marked containers and (3) the feed company will use the imported sacks as only described above. Regarding the feed or feed company’s information, marking the bag with a U.S. reference is allowable, assuming that the contents are not the growth or product of a foreign country. 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