The country of origin and marking of a set of two planters and two plant stands
Issued May 6, 2025 by U.S. Customs and Border Protection.
Tariff classification
Product description
They are designed to hold indoor plants and described as follows. DOLOMITE PLANTERS The planter set consists of two planters made of fired dolomite clay with a glazed interior and exterior. The planters are available in a variety of solid color glazes, including white, blue or green as well as textures— smooth, granular, ridged. They weigh approximately 2.25 kg (large) and 1.35 kg (small). The planter are cylindrical and measure approximately 23 cm (diameter) x 20 cm (height) and 19.6 cm (diameter) x 16.3 cm (height). The cost of the planters is between 60% and 70% of the total cost of the set. The planters are made in China. BAMBOO STANDS The bamboo stands are made of engineered bamboo finished with lacquer or stain. The large bamboo stand measures approximately 27 cm (L) x 27 cm (W) x 18 cm (H) and the small bamboo stand measures approximately 24 cm (L) x 24 cm (W) x 15 cm (H). Each stand is comprised of four vertical dowels connected by rectangular cross pieces in the form of an “X”. The stands hold the planters approximately 5 cm off the ground. The large stand weighs approximately 360g and the small stand weighs approximately 300g. The cost of the stands is between 30% and 40% of the total cost of the set. The stands are made in Vietnam and exported to China, where they are placed in retail packaging with the dolomite planters and exported to the United States. ISSUE What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimat
CBP rationale
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). Factors that determine essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. This office finds that the the essential character of the subject planter and stand sets is imparted by the planters. It is the planters that actually hold the plant—which is the function of the set. The planters without their stands serve this function, but the stands without the planters do not. Additionally, the planters are significantly more substantial in size and weight, and, additionally, they are significantly more expensive than the stands. Based upon the prior analysis, the planter and plant stands, part number 1807223, should be marked “Made in China”. The
Full text
N347995
May 6, 2025
OT:RR:NC:N4:463
CATEGORY: County of Origin, Marking Maureen M. Sharma Mullally International Inc. 1305 Republican St. Seattle, WA 98109 RE: The country of origin and marking of a set of two planters and two plant stands Dear Ms. Sharma: In your letter dated April 17, 2025, you requested a country of origin ruling on two planters and plant stands The subject article is a set of two glazed dolomite clay planters and two engineered bamboo plant stands, part number 1807223. They are designed to hold indoor plants and described as follows. DOLOMITE PLANTERS The planter set consists of two planters made of fired dolomite clay with a glazed interior and exterior. The planters are available in a variety of solid color glazes, including white, blue or green as well as textures— smooth, granular, ridged. They weigh approximately 2.25 kg (large) and 1.35 kg (small). The planter are cylindrical and measure approximately 23 cm (diameter) x 20 cm (height) and 19.6 cm (diameter) x 16.3 cm (height). The cost of the planters is between 60% and 70% of the total cost of the set. The planters are made in China. BAMBOO STANDS The bamboo stands are made of engineered bamboo finished with lacquer or stain. The large bamboo stand measures approximately 27 cm (L) x 27 cm (W) x 18 cm (H) and the small bamboo stand measures approximately 24 cm (L) x 24 cm (W) x 15 cm (H). Each stand is comprised of four vertical dowels connected by rectangular cross pieces in the form of an “X”. The stands hold the planters approximately 5 cm off the ground. The large stand weighs approximately 360g and the small stand weighs approximately 300g. The cost of the stands is between 30% and 40% of the total cost of the set. The stands are made in Vietnam and exported to China, where they are placed in retail packaging with the dolomite planters and exported to the United States. ISSUE What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). Factors that determine essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. This office finds that the the essential character of the subject planter and stand sets is imparted by the planters. It is the planters that actually hold the plant—which is the function of the set. The planters without their stands serve this function, but the stands without the planters do not. Additionally, the planters are significantly more substantial in size and weight, and, additionally, they are significantly more expensive than the stands. Based upon the prior analysis, the planter and plant stands, part number 1807223, should be marked “Made in China”. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division
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