MAR-2-05 CO:R:C:V 734304 ER
Mr. Sheldon Cohen, Treasurer
Magid Glove & Safety Manufacturing Co.
2060 North Kolmar Avenue
Chicago, IL 60639
RE: COUNTRY OF ORIGIN MARKING OF IMPORTED DISPOSABLE INDUSTRIAL
WORK COVERALLS. Ultimate Purchaser; 19 U.S.C. 1304
(a)(3)(D); 19 CFR 134.32(d); 19 CFR 134.1(d); HQ 708401;
C.S.D. 89-89.
Dear Mr. Cohen:
This is in response to your letter of August 13, 1991, in
which you request a ruling regarding the country of origin
marking requirements for disposable industrial work coveralls.
FACTS:
In your letter and by subsequent telephone conversation on
January 15, 1992, with your import manager, Sam Lewis, Magid
Glove and Safety Manufacturing Company confirmed that it imports
the industrial coveralls in cartons, each of which contains 25
pieces. The coveralls are sold and shipped by the importer
directly and exclusively to individual plants where they are
given to employees free of charge for use on the job. There are
no sales of less than a full carton. The coveralls are shipped
to the industries in the original unopened carton, each of which
is marked with the country of origin. All cartons are received
at the industrial plants marked and unopened.
ISSUE:
Whether disposable coveralls which are imported in boxes
marked with the country of origin and sold by the importer in
this manner directly to industrial plants for the use of its
employees are excepted from individual marking.
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 ori-
gin 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 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.
Among the exceptions to country of origin marking is 19
U.S.C. 1304(a)(3)(D), also provided for in section 134.32(d),
Customs Regulations (19 CFR 134.32(d)). That section provides
that articles for which the marking of their containers will
reasonably indicate the country of origin of the articles may be
excepted from country of origin marking. However, for the
exception to apply Customs must be satisfied that the articles
will reach the "ultimate purchaser" in the original, properly
marked containers in which the articles were imported. Section
134.1(d), Customs Regulations (19 CFR 134.1(d)), defines the
"ultimate purchaser" as generally the last person in the United
States who will receive the article in the form in which it was
imported.
In a previous case bearing a striking factual similarity to
the one at hand, Customs ruled that an industrial plant is
considered the ultimate purchaser when it purchases sets of
industrial gloves packed in their original marked container
directly from the importer and distributes the goods free of
charge for use by its employees on the premises. HQ 708401
(February 22, 1978) and see C.S.D. 89-89 ( March 18, 1989). It
is our opinion that the circumstances you describe are
substantially the same as those in HQ 708401 and accordingly that
the industrial plant is the ultimate purchaser of the coveralls
and that the industrial work coveralls may be excepted from
individual country of origin marking as set forth below.
HOLDING:
Disposable industrial work coveralls may be excepted from
individual country of origin marking pursuant to 19 U.S.C. 1304
(a)(3)(D) and 19 CFR 134.32(d), so long as they are imported in
a properly marked container and Customs officials at the port of
entry are satisfied that the coveralls will be used only in the
manner described above and that the ultimate purchaser, the
industrial plant, will receive the coveralls in their original
unopened marked container.
Sincerely,
John Durant, Director
Commercial Rulings Division