CLA-2 RR:CR:TE 964717 jsj
6307.90.9889
Ms. Sherie Micklei
1250 Scottsville Road
Suite 3 B
Rochester, New York 14624
Re: Bowling Ball Carrier Parts; Subheadings 3926.90.9880 and 6307.90.9889, HTSUSA; Country of Origin; Marking.
Dear Ms. Micklei:
The purpose of this correspondence is to respond to your request on the behalf of Mead-Link Products, Inc. for a binding classification ruling of the merchandise described as bowling ball bag or bowling ball carrier parts.
This ruling is being issued subsequent to the following: (1) A review of your submission received by the Customs Service on November 15, 2000; (2) An examination of the samples; and (3) An examination of photographs of completely assembled two-ball, three-ball and four-ball bowling ball carriers. The samples received by Customs included only the two-ball and four-ball bowling ball carriers.
This ruling will only classify the parts of the two-ball and four-ball bowling ball carriers. Customs did not receive a description or sample of the three-ball carrier.
The Customs Service is advised by Mead-Link’s Customs Broker that all of the textile articles are products of Sri Lanka and all of the plastic or plastic and metal articles are products of Korea. Customs has additionally been advised that the plastic or plastic and metal, and the textile articles will be “imported separately” which the Customs Service understands to mean that the articles will be imported in separate shipments.
FACTS
The articles in issue are two-ball and four-ball bowling ball carriers. The Customs Service has not been advised of item or style numbers and will, therefore, refer to the respective articles as the two-ball carrier and the four-ball carrier.
Two-Ball Carrier:
The two-ball carrier has two primary components: plastic or plastic and metal collectively referred to as plastic components, and textile components.
Plastic Components.
The wheelbase chassis consists of a solid plastic base with an interior formed to hold two bowling balls. The base also includes a molded plastic bottom strut or stand designed to allow the carrier to rest up-right, a metal bar that runs through the lower part of the base on which two plastic wheels are attached and a spring-loaded, retractable metal extension handle with a plastic grip. Two plastic bowling ball carrier cups designed to keep the bowling balls secure during transport are imported with the wheelbase and will be attached to the base.
Textile Components of Man-Made Textile Fibers.
The textile carrying case is made of man-made polyester or nylon woven material backed with plastic sheeting. The case measures approximately eighteen and one-half (18 ½) inches in length, nine (9) inches in width and ten and one-half (10 ½) inches in depth and has a three-quarter, wrap-around zipper closure on its top. The case has four exterior pockets, one on the top of the top zipper opening, a second pocket on one end and two on one side of the case. Three of the pockets close by means of zippers and one by means of a hook and loop fastener system. A flap on the interior top, located below the zipper opening is composed of a man-made textile fiber, has two open-ended pockets and an interior sheeting of hard plastic. The end of the case that does not have a pocket also has a molded plastic sheeting between the textile outer and interior surfaces. Three sides of the case have a plastic foam lining.
A two-ball interior cuff or ball separator composed of man-made textile fibers with a padded lining detaches from the carrying case. The cuff or ball separator attaches to the case by means of two six (6) inch long hook and loop fastener systems, one on each end of the divider.
The case has a man-made textile handle that extends from both sides of the carrying case and two “D” rings for attaching a shoulder strap. It is accompanied by a padded shoulder strap composed of adjustable man-made textile webbing with metal hooks on each end.
It is specifically noted that the carrying case does not have a bottom. The carrying case, subsequent to importation will be sewn onto the molded plastic base. The end of the case that does not have a pocket will be riveted to the plastic bottom strut on the base.
The name “Ebonite” and a logo are embroidered on the side pocket and the logo is embroidered on the end pocket.
Four-Ball Carrier:
The four-ball carrier has two separate and distinct accumulations of plastic or plastic and metal, collectively referred to as plastic components, and two separate and distinct textile components. The four-ball carrier, when assembled, is a two-ball carrier with a wheelbase and a partially retractable metal and plastic handle, and an entirely detachable, separate two-ball carrier that is designed to fit firmly onto a strut assembly that is part of the wheelbase. The two-ball carrier that rests on the strut assembly has a molded plastic base that, in addition to securing to the strut assembly, attaches to the wheelbase by means of an adjustable woven strap with a plastic clip that wraps around the two-ball carrier. Each of the individual two-ball carriers that make-up the four-ball carrier may be used separately, but are designed to be used together. The two-ball carrier that is permanently attached to wheelbase is designed to be accompanied by the detachable two-ball carrier.
Plastic Components.
The plastic components of the wheelbase two-ball carrier consist of a molded plastic base with an interior formed to hold two bowling balls and a retractable metal extension handle with a plastic grip. The base has a molded plastic bottom strut or stand that has two plastic pipes that extend from the base into the strut. The strut is designed to allow the carrier to rest up right. A metal bar runs through the lower part of the base on which three plastic wheels are attached. The base also includes a ball separator that fits onto the molded plastic base. A second strut assembly attaches by means of two plastic pipes to the upper-most part of the molded plastic base. A metal rod designed to retain the detachable two-ball carrier is affixed to the end of the strut assembly.
The only plastic component of the detachable two-ball carrier is a molded plastic base. The base has an interior formed to hold two bowling balls. The exterior bottom has four small legs, one on each corner designed to enable the carrier to rest on the ground when it is not attached to the wheelbase two-ball carrier. The exterior bottom also has two molded, plastic “U” shaped fittings that enable it to be secured to the second strut assembly pipes.
Textile Components of Man-Made Textile Fibers.
The textile component of the wheelbase two-ball carrier consists of a carrying case of man-made polyester or nylon woven material with a hard plastic sheeting insert and plastic foam. The case measures eighteen (18) inches wide, nine (9) inches deep and ten (10) inches from top to bottom. It has a three-quarter, wrap-around zipper closure on its front. The front of the carrier is the side that is opposite the wheelbase handle.
The carrier has four pockets, two on the front flap that opens outward to permit access to the bowling balls and one pocket on each side of the case. All of the pockets close by means of zippers. Certain aspects of the carrying case are padded with plastic foam and the top, both sides and the bottom have a molded plastic sheeting that provides the case with form. Three handles of man-made textile material are located, on the top of the carrier in the center and on each end.
It is specifically noted that the carrying case has an open back. The case, subsequent to importation, will be sewn and riveted onto the molded plastic wheelbase and the struts.
The name “Ebonite” and a logo are embroidered on the outermost front pocket.
The textile component of the detachable two-ball carrier is made of man-made polyester or nylon woven material with a hard plastic sheeting insert. The case measures approximately eighteen and one-half (18 ½) inches in length, nine (9) inches in width and eleven and one-half (11 ½) inches in depth. It has a three-quarter, wrap-around zipper closure on its top.
The case has one pocket on the top of the top zipper opening. Two additional pockets are located inside the top pocket. A molded plastic sheeting insert and plastic foam is found between the textile outer and interior surfaces of the front, back and both sides. A flap of man-made textile material, which encloses a thin sheet of hard, molded plastic, is located at the top of the container. A plastic foam padded center divider folds to either side.
The case has a man-made textile handle that extends from both sides of the carrying case. Two “D” rings for attaching a shoulder strap are located on the ends of the carrying case. The carrier is accompanied by a padded shoulder strap composed of adjustable man-made webbing with metal hooks on each end.
It is specifically noted that the detachable two-ball carrying case does not have a bottom. The carrying case, subsequent to importation, will be sewn onto the molded plastic base. The detachable two-ball carrying case will not be permanently attached to the wheelbase two-ball carrier. The molded plastic base is specifically designed with two molded “U” shaped fittings on which the base may rest firmly on the strut assembly. A man-made textile woven strap wraps around the detachable two-ball carrier and secures it to the wheelbase carrier.
A detachable tri-fold pocket is attached to the front of the detachable two-ball carrier by means of two strips of hook and loop fasteners. The case is thirteen and one-half (13 ½) inches wide and eighteen and one-half (18 ½) inches long when fully opened. The tri-fold pocket has two interior pockets, one composed of a man-made textile mesh that closes through the use of a zipper and another composed of a solid man-made textile material that closes through the use of a hook and loop fastener system. The tri-fold pocket secures folded closed by means of a hook and loop fastener system.
The name “Ebonite” and a logo are embroidered on the exterior of the tri-fold pocket. The logo is also embroidered on the exterior of the top pocket.
ISSUES
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described plastic and textile components of the two-ball and four-ball bowling ball carriers ?
What is the country of origin marking requirements of the two-ball and four-ball bowling ball carriers when assembled subsequent to importation ?
LAW AND ANALYSIS
Classification
The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is the U.S. Customs Service. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation.
General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, “provided such headings or notes do not otherwise require,” is intended to “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).
The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 2, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN’s are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).
Commencing classification of the articles that comprise the two-ball and four-ball bowling ball carriers in accordance with the dictates of GRI 1, the Customs Service examined the headings of the HTSUSA. Customs review of the headings of the HTSUSA did not establish any heading that specifically described the respective plastic and textile components of the two-ball and four-ball bowling ball carriers.
Customs particularly notes that the two-ball and four-ball bowling ball carriers will not be imported in completed condition. The bowling ball carriers will be imported in separate shipments of textile components and plastic components. Customs, absent a provision in the tariff schedule to the contrary, is required to classify merchandise in the condition in which it is imported. See Sarne Handbags Corp. v. United States, 100 F. Supp. 2d. 1126, (C.I.T. 2000); Heartland By-Products, Inc. v. United States, 74 F. Supp. 1324, 1341 (C.I.T. 1999) citing Worthington v. Robbins, 139 U.S. 337, 341 (1891).
The articles that will be assembled subsequent to importation to complete the two-ball carrier include: (1) The molded plastic wheelbase which also includes two plastic bowling ball cups and the retractable plastic and metal handle; and (2) The unfinished textile carrying case, including the interior ball or cuff separator. The imported articles that constitute the components of the four-ball carrier include: (1) The molded plastic wheelbase which includes two strut assemblies and the retractable plastic and metal handle; (2) The molded plastic base of the detachable two-ball carrier; (3) The unfinished textile carrying case to be sewn and riveted to the molded plastic wheelbase; (4) The unfinished textile carrying case to be sewn to the molded plastic base of the detachable two-ball carrier; and (5) The detachable tri-fold pocket.
The Customs Service, having determined that all of the articles under consideration in this ruling letter cannot be classified together pursuant to GRI 1, examined GRI 2. General Rule of Interpretation 2 is divided into two subparagraphs, GRI 2 (a) and GRI 2 (b). General Rule of Interpretation 2 (a) provides that any reference in an HTSUSA heading to an article “shall be taken to include a reference to that article incomplete or unfinished.” GRI 2 (a) requires, however, that the incomplete or unfinished article have the “essential character” of the complete or finished article.
The issue to be addressed is whether the articles to be imported by Mead-Link Products have the “essential character” of completed or finished products and should, therefore, be classified pursuant to GRI 2(a) as if they were goods in their completed or finished state. The General Rules of Interpretation do not define the phrase “essential character.” Its meaning may, however, be understood from an examination of the Explanatory Notes to GRI 2(a).
Completed bowling ball carriers are classified in heading 4202, HTSUSA. Heading 4202, HTSUSA, provides for the classification of:
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper. (Emphasis added.).
Additional U.S. Note 1 of Chapter 42 provides a definition of the phrase “sports bags.” The expression “travel, sports and similar bags” means “goods…of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers.” Chapter 42, HTSUSA, Additional U.S. Note 1.
An examination of the instant two-ball and four-ball bowling ball carrier components, in the condition in which they will be imported, reveals articles that do not yet have the essential character of goods of a kind designed for carrying clothing and other personal effects during travel. The only exception to this conclusion is the detachable tri-fold pocket of the detachable two-ball bowling ball carrier. The classification of this item will be addressed separately.
The Customs Service, following a line of reasoning employed for many years, concludes that the merchandise in issue lacks the essential character of “sports bag” of heading 4202, HTSUSA, because it cannot yet function as a container. The bowling ball bag components do not, in the condition in which they will be imported, have the capability of carrying clothing and other personal effects. See HQ 958915 (Feb. 27, 1996), HQ 959178 (June 24, 1996), HQ 960883 (April 27, 1998). Since neither the plastic components nor the textile components of the two-ball or four-ball bowling ball carriers have the essential character of “sports bags,” they may not be classified together in heading 4202, HTSUSA. Since the plastic and textile components will also be imported in separate shipments, the Customs Service must classify the articles individually.
The plastic and metal components of the two-ball and four-ball bowling ball carriers are composite goods of different materials classified pursuant to GRI 3 (b). The components are prima facia classifiable in heading 3926, HTSUSA, as other articles of plastic, and in heading 7326, HTSUSA, as other articles of iron or steel. The plastic and metal components “are attached to each other to form a practically inseparable whole.” See General Rules for the Interpretation of the Harmonized System, Rule 3 (b), Explanatory Note (IX). The plastic component provides the items with their predominate value, weight and bulk, and, thereby, gives the items their essential character.
Completing the classification of the plastic components of both bowling ball carriers, the articles are classified in subheading 3926.90.9880, HTSUSA. Subheading 3926.90.9880, HTSUSA, provides for:
Other articles of plastics and articles of other materials of headings 3901 to 3914:
Other:
Other;
Other.
The plastic base of the detachable two-ball carrier of the four-ball bowling ball carrier is classified pursuant to GRI 1. The base is classified in subheading 3926.90.9880, HTSUSA.
The textile components of the two-ball and four-ball bowling ball carriers are classified pursuant to GRI 1 in heading 6307, HTSUSA. Completing the classification of the textile components of both bowling ball carriers, the articles are classified in subheading 6307.90.9889, HTSUSA. Subheading 6307.90.9889, HTSUSA, provides for:
Other made up articles, including dress patterns:
Other:
Other:
6307.90.98 Other;
Other:
6307.90.9889 Other.
The detachable tri-fold pocket of the detachable two-ball bowling ball carrier is classified pursuant to General Rule of Interpretation 3 (b). It is part of a composite good made up of different components, the tri-fold pocket and the carrier. The detachable tri-fold pocket is classifiable in heading 4202, HTSUSA, as a textile container similar to those addressed in the second aspect of the heading. The textile component of the detachable two-ball carrier, as previously addressed, is classified in heading 6307, HTSUSA.
The detachable tri-fold pocket and the detachable two-ball carrier are adapted to one another, mutually complementary and not normally offered for sale separately. See General Rules for the Interpretation of the Harmonized System, Rule 3 (b), Explanatory Note (IX). The items adapt to one another by a hook and loop fastener system used to attach the pocket to the carrier. The items, because each has one aspect of the hook and loop fastener system, would not generally be sold separately. Customs considers the items mutually complementary because the tri-fold pocket will provide additional storage for the detachable two-ball carrier once assembly of the textile and plastic components completes it into a sports bag.
The tri-fold pocket is classified in subheading 6307.90.9889, HTSUSA. This is the subheading in which the textile component of the detachable two-ball bowling ball carrier is classified. The tri-fold pocket is classified in the same subheading as the textile component of the detachable two-ball bowling ball carrier because it is the textile component of the detachable two-ball bowling ball carrier that gives both items their essential character. It is the conclusion of the Customs Service, subsequent to an examination of both items, that the textile component of the detachable two-ball bowling ball carrier is the item that has the predominate value, weight and bulk.
Country of Origin and Marking Requirements
Mead-Link, through its Customs Broker, has advised Customs that the plastic components of both ball carriers will be manufactured in Korea and that the textile components of both ball carriers will be manufactured in Sri Lanka. The Customs Service, based solely on this information, understands the statements of the importer to indicate that the country of origin of the plastic components is Korea and the country of origin of the textile components is Sri Lanka.
The issue Mead-Link posed to the Customs Service for resolution in this ruling letter is, subsequent to importation and assembly of the plastic and textile components, what country will be considered “the ultimate country of origin.” Customs understands this question to request a decision addressing the country of origin marking of the finished bowling ball carriers subsequent to the importation of the respective foreign origin components and, particularly, their assembly in the United States. Mead-Link has advised Customs that “[o]nce all the parts are imported into the United States, the top material will be sewn to the wheeled carrier base and the bottom strut and stand-feet are riveted to the side that will become the bottom, and the molded removable ball cups will be inserted.”
The United States Congress in the Tariff Act of 1930, as amended, mandates that “every article of foreign origin…imported into the United States” shall be marked with its country of origin. 19 U.S.C. 1304(a) (West 1999). Congress delegated to the Secretary of the Treasury the authority to promulgate regulations to give effect to this legislative mandate. See id.
Customs, in order to determine the country of origin with which the assembled components of foreign origin must be marked, must initially determine the classification of the finished article. If the finished article is classified as a textile article, section 3592 of title 19 of the United Stated Code and the implementing Customs regulations are applicable. See 19 U.S.C. 3592 (West 1999); 19 C.F.R. 102.21. Section 3592, as implemented in section 102.21 of the Code of Federal Regulations, establishes the method by which the origin of foreign textile merchandise may be determined. It is only after the foreign components are assembled in the United States that the “ultimate country of origin” may be ascertained.
Country of Origin
The Uruguay Round Agreements Act, particularly section 334, codified at 19 U.S.C. 3592, sets forth the rules of origin for textile and apparel products. Customs, pursuant to the legislative authority extended to the Secretary of the Treasury, published regulations implementing the principles set forth by Congress.
Section 102.21 of Customs regulations establishes, with specifically delineated exceptions, that “this section shall control the determination of the country of origin of imported textile and apparel products for purposes of the Customs laws.” 19 C.F.R. 102.21. Textile and apparel products that are encompassed within the scope of section 102.21 are any goods classifiable in Chapters 50 through 63 of the HTSUSA, as well as goods classifiable under other specifically enunciated subheadings which include subheading 4202.92.30, HTSUSA. See 19 C.F.R. 102.21 (b)(5).
The respective plastic and textile components of foreign origin of the bowling ball carriers, subsequent to assembly in the United States, would be classifiable in subheading 4202.92.3031, HTSUSA. Subheading 4202.92.3031, HTSUSA, provides for, in pertinent part, “…sports bags…: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Other; Other: Of man-made fibers: Other.” The assembled two-ball and four-ball bowling ball carriers are, therefore, considered “textile products” for the purposes of section 102.21 country of origin determinations.
The country of origin of textile and apparel products is determined by the sequential application of paragraphs (c)(1) through (c)(5) of section 102.21. Paragraph (c)(1) provides that “[t]he country of origin of a textile or apparel product is the single country, territory or insular possession in which the good was wholly obtained or produced.” Since the plastic components are from Korea and the textile components are from Sri Lanka, the origin of the assembled bowling ball carriers cannot be determined by reference to paragraph (c)(1).
Paragraph (c)(2) of section 102.21 provides that where the country of origin cannot be determined according to paragraph (c)(1), resort should next be to paragraph (c)(2). The country of origin, according to paragraph (c)(2), is “the single country, territory or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e)” of section 102.21. Paragraph (e), as applicable to the instant determination, establishes a tariff shift rule which provides “4202.92.15 – 4202.92.30 A change to subheading 4202.92.15 through 4202.92.30 from any other heading provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.”
Paragraph (c)(2) will not confer the origin of the assembled carriers because the assembled carriers do not meet the tariff shift requirement of subheading 4202.92.30, HTSUSA, that they be wholly assembled in a single country, territory or possession. The plastic components, which include strut assemblies and wheels, were assembled in Korea, the textile components were cut and sewn in Sri Lanka and the plastic and textile components will be assembled in the United States.
Since resort to paragraph (c)(2) did not resolve the origin issue, Customs must turn its attention to paragraph (c)(3). Paragraph (c)(3) addresses goods that are knit to shape and goods that are not knit to shape, but are assembled in a single country, territory or insular possession. The bowling ball carriers are not “knit to shape” and when completely assembled will have been assembled in three countries. Paragraph (c)(3) does not resolve the country of origin.
“Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section” paragraph (c)(4) instructs Customs that “the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.” It is the determination of the Customs Service that the most important assembly or manufacturing process of the assembled bowling ball carriers is the assembly of the textile components. See HQ 562028 (Oct. 9, 2001), and HQ 959016 (Aug. 19, 1996).
The textile components of both carriers involve the most significant aspect of the assembly and manufacturing process. The principle part of the carriers is the textile component. The textile material must be manufactured, measured, cut and sewn. The two-ball carrier has piping at each seam, four separate pockets, four zipper closings, one hook and loop closing, a wrap-around hook and loop handle with webbed straps, a carrying strap of padded textile material and webbing, “D” rings sewn to each end and an interior ball cuff and separator of textile material with an interior of foam padding.
The textile assembly and manufacturing process of the three textile components of the four-ball carrier is equally as significant. The two-ball carrier to be attached to the wheelbase of the four-ball carrier has piping at each seam, three separate pockets, four zipper closures, molded plastic sheeting sewn between the interior and exterior textile aspects, three textile handles of woven material with textile material sewn over the woven material, and two hook and loop straps sewn on the interior of the article. The detachable two-ball carrier of the four-ball carrier has piping at each seam, a single top pocket with two interior pockets, one of a solid textile material and one of a mesh, four zipper closures, a wrap-around hook and loop handle with woven straps, a carrying strap of padded textile material and woven material, “D” rings sewn to each end and two strips of loop material sewn on one exterior side. The tri-fold pocket has two pockets, one of which closes by means of a zipper and one by hook and loop fasteners. It secures folded closed by means of a strip of hook and loop fastener. The pocket has two strips of hook material for attachment to the exterior of the detachable two-ball carrier and a woven handle.
The molding and shaping of the plastic and metal bases of the carriers, their assembly and the sewing of the textile component to the bases involve comparatively less significant processes. The two-ball carrier has a few plastic components, the most important being the base onto which the textile case is riveted and sewn. The assembly of the base involves only a few steps, the most involved being the attachment of the retractable handle. The attachment of the two wheels with the insertion of a metal rod is insignificant.
The manufacture of the two-ball carrier wheelbase of the four-ball carrier is more involved than the than the two-ball carrier just addressed, but is also relatively basic when compared to the manufacture and assembly of the textile components. The retractable handle is more complex, the carrier has an additional wheel, and because it is designed to carry the detachable two-ball carrier, it has a plastic and metal strut that protrudes over the top of the two-ball wheelbase. The overall assembly, however, only requires a few more parts, screws and rivets than the two-ball carrier.
The assembly and manufacture of the plastic components of the detachable two-ball carrier of the four-ball carrier are the least important of all the carriers. The manufacture and assembly only involves the molding of two plastic parts, a base and a ball divider. The plastic divider is attached to the base and the textile case is sewn onto the base.
Customs, relying on 19 C.F.R. 102.21 (c)(4), concludes that the most important assembly or manufacturing process in making the completed bowling ball carriers is the manufacture and assembly of the textile components. The country in which this occurs is Sri Lanka. Sri Lanka is, therefore, the country of origin for the two-ball and four-ball bowling ball carriers, subsequent to assembly after importation.
Marking
Having determined the country of origin of the assembled bowling ball carriers is Sri Lanka, the issue becomes the proper marking of the assembled merchandise. Section 1304 of title 19, as previously addressed, mandates that “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…will permit in such a manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” See also 19 C.F.R. 134.11.
Customs regulations Part 134 implements the marking requirements of section 1304. The “ultimate purchaser,” pursuant to 134.1(d), is “generally the last person in the United States who will receive the article in the form in which it was imported.” The assembled bowling ball carriers must be legibly, indelibly and permanently marked in a conspicuous place such that a consumer or user in the United States knows that the origin of the articles is Sri Lanka. See generally 62 Fed. Reg. 63755 (1997) (addressing the Federal Trade Commission and “Made in the U.S.A.” and other U. S. origin claims).
HOLDING
Plastic Components
The molded plastic wheelbase with the retractable plastic and metal handle and the two plastic bowling ball cups of the two-ball bowling ball carrier are classified in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States Annotated.
The molded plastic wheelbase with the retractable plastic and metal handle, the two strut assemblies and the plastic clip of the four-ball bowling ball carrier are classified in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States Annotated.
The molded plastic base of the detachable two-ball bowling ball carrier is classified in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is five and three-tenths (5.3) percent, ad valorem.
Textile Components
The textile carrying case without a bottom and the interior ball or cuff separator of the two-ball bowling ball carrier are classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated.
The textile carrying case without a back of the four-ball bowling ball carrier is classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated.
The textile carrying case without a bottom of the detachable two-ball bowling ball carrier and the detachable textile tri-fold pocket are composite goods classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is seven (7) percent, ad valorem.
Country of Origin
The country of origin of the plastic components and the textile components of both the two-ball and four-ball bowling ball carriers, subsequent to importation and assembly in the United States, is Sri Lanka.
Marking
The two-ball and four-ball bowling ball carriers must be marked as products of Sri Lanka after assembly.
Sincerely,
John Durant, Director
Commercial Rulings Division