MAR-2-05 CO:R:C:V 734529 ER
Ms. Jacqueline A. Bonace
Administrative Assistant
Blair Corporation
International Trade Division
220 Hickory Street
Warren, Pennsylvania 16366-0001
RE: Country of Origin Marking Requirements for Golf Balls
Imported from Taiwan; Ultimate Purchaser; Containers;
19 U.S.C. 1304(a)(3)(D); 19 CFR 134.32(d); HQ 730055;
HQ 731853.
Dear Ms. Bonace:
This is in response to your letter of February 28, 1992, in
which you request a country of origin marking ruling for golf
balls from Taiwan.
FACTS:
In your letter and by telephone conversation on April 2,
1992, you stated that the golf balls are imported from Taiwan
through the port in Cleveland, Ohio. The golf balls are imported
in sets of twelve and are packaged in the following manner at the
time of importation. The twelve balls are packed in four
sleeves, three balls per sleeve, inside a remailer box. The
remailer box is marked with a 2" x 3/4" high, pressure-sensitive
sticker placed on the side of the box. This sticker is
conspicuously and legibly printed with the words "Made in
Taiwan". Blair sells directly to the retail customer. The golf
balls are only sold in sets of twelve and in the original marked
box in which they are imported. A sample of the twelve ball set
was submitted.
ISSUE:
Whether the golf balls which are imported in containers
marked with the country of origin and sold by the importer in
this manner directly to the retail consumer 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
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 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 are
the product. Part 134, Customs Regulations (19 CFR 134),
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304.
19 CFR 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. If an imported article is to be
sold at retail in its imported form, the purchaser at retail is
the ultimate purchaser. In the instant case, the ultimate
purchaser is the retail consumer.
Pursuant to 19 U.S.C. 1304(a)(3)(D) and section 134.32(d),
Customs Regulations (19 CFR 134.32(d)), Customs excepts from
individual marking those imported articles for which the marking
of the containers will reasonably indicate the origin of the
articles. This exception applies in instances where the
merchandise is imported in a properly marked container and
customs officials at the port of entry are satisfied that the
ultimate purchaser will receive it in its original unopened and
properly marked container. Accord, Legal Determination 79-0382
(July 17, 1979).
In HQ 730055 (January 6, 1987), Customs determined that
golf balls were eligible for an exception to individual marking
so long as the balls were sold in properly marked, sealed
containers. If, however, the district director determined that
the items would be sold or distributed individually or would
otherwise reach the ultimate purchaser without the requisite
marking, individual marking would be required. In HQ 731853
(December 26, 1989), HQ 730055 was followed and Customs ruled
that the exception for individual marking of golf balls was
appropriate, pursuant to 19 CFR 134.32(d), so long as the
district director was satisfied that the golf balls were to be
marked and sold in the manner indicated.
The facts in this case are almost identical to those in HQ
730055 and HQ 731853. Moreover, you indicate that you sell the
golf balls directly to the ultimate purchasers only in the marked
container of twelve. Accordingly, Customs is of the opinion that
19 CFR 134.32(d) is applicable and the golf balls are excepted
from individual country of origin marking so long as
the district director determines that the items will be sold only
in this manner. A statement to this effect may be required.
HOLDING:
Golf balls imported in containers marked with country of
origin in a legible, conspicuous and permanent manner may be
excepted from individual marking, pursuant to 19 U.S.C.
1304(a)(3)(D) and 19 CFR 134.32(d), provided the district
director is satisfied they will be sold only in the manner
described above and that the ultimate purchasers receive the
merchandise in the original, unopened and marked containers.
Sincerely,
John Durant, Director
Commercial Rulings Division