MAR-2-05 CO:R:C:V 734140 NL
District Director
U.S. Customs Service
P.O. Box 3130
Laredo, TX 78044-3130
RE: Country of Origin Marking - Toner and Cartridges for Copying
Machines.
Dear Sir:
This is in response to the request for internal advice dated
April 25, 1991, forwarded by your office on behalf of freight
forwarder A.X. Soto and its client, Gestener Corporation.
FACTS:
Gestener imports toner in cartridges from Mexico. The
cartridges are assembled in Mexico from U.S. components and then
filled (in Mexico) with toner from Japan. As imported, the unit
is packed in individual cardboard containers for retail
distribution which at present are marked, "Contents Made in
Japan/Packaged in Mexico". The inner and outer cartons are
marked in the same fashion. The freight forwarder asserts that
this marking is acceptable because the article being sold is for
practical purposes the toner and not the cartridge.
The responsible Import Specialist in a memorandum dated
March 27, 1991, disagreed with the importer's position, finding
that the cartridge must be marked as a product of Mexico pursuant
to 19 CFR 10.22, and that "Packaged in Mexico" does not indicate
the Mexican origin of the cartridge. The import specialist
further found that the cartridge is subject to marking as a
separate article, such that the container holding the filled
cartridge should be marked, "Contents (or Toner) Made in Japan;
Cartridge Made in (or Assembled in) Mexico".
ISSUE:
How should the cartridge filled with toner be marked upon
importation into the U.S.?
LAW AND ANALYSIS:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides that, unless excepted, every article imported
into the U.S. shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or
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 of 19 U.S.C. 1304.
Section 10.22, Customs Regulations (19 CFR 10.22), provides
that articles assembled abroad from U.S.-origin components and
eligible for the exemption from duty provided under subheading
9802.00.80, Harmonized Tariff Schedule of the United States
(HTSUS), are considered products of the country of assembly for
purposes of the country of origin marking requirements. In this
instance the toner cartridge assembled in Mexico from U.S.-origin
components is required, pursuant to 19 CFR 10.22, to be marked
as a product of Mexico. The current designation, "Packaged in
Mexico", is insufficient for for this purpose, as it would be
understood as referring to to the toner, and not as indicating
the country of origin of the cartridge. To comply with the
requirements of 19 U.S.C. 1304, 19 CFR Part 134, and 19 CFR
10.22, the origin of the cartridge must be indicated by the
words, "Made In", "Product Of", "Assembled In", or words to
similar effect. Accordingly, we agree with the position of the
import specialist that acceptable marking for the toner in its
cartridge (as marked on its cardboard package, would be,
"Contents (or Toner) Made in Japan/ Cartridge Made in (or
Assembled in) Mexico".
HOLDING:
Acceptable country of origin marking for the Japanese toner
imported in cartridges assembled in Mexico is as set forth above.
Sincerely,
John Durant
Director, Commercial
Rulings Division