CLA-2-90:RR:NC:MM:105 D86756
Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of Compasses from Taiwan
Dear Mr. Dominguez:
In your letter, dated January 8, 1999 you requested a tariff classification ruling.
You submitted samples of luminous dial “lensatic” compass with a simple, built-in sighting device; a pin-on compass that can be pinned to one`s clothes; a map compass with a built-in, plastic ruled base for use with maps and with a thin, textile lanyard so the user can wear the compass around his neck; and a lidded pocket compass with a similar textile lanyard. Each is in a sealed blister pack.
We consider the two textile lanyards to be composite goods with the compasses.
We note that all four packages are marked “Ozark Trail” on the front of the package in print about 1/8 inch high while the “Made in Taiwan” is on the back in print about 1/16 inch high for the lower case letters. Although the package would obviously be even less likely to mislead any purchaser about the true Country of Origin if the “Ozark Trail” were removed, the reference to the USA geographic area is indirect enough and the “Made in Taiwan” is sufficiently large, clear, and conspicuous that the marking may be acceptable as is, noting Customs Regulation 134.46 as amended by Treasury Decision 97-72. The marking would certainly be acceptable if “Ozark Trail” is a trademark already owned by your firm, noting CR 134.47. Therefore, we recommend either that you provide proof of ownership of that trademark to the Customs ports of entry of shipments of these items or that you request a ruling on the applicability of the current CR 134.46 from the Special Classification and Marking Branch of our Office of Regulations and Rulings at 1300 Pennsylvania Avenue, NW, Washington, DC 20229.
The applicable subheading for all four items will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses which are not optical, gyroscopic, or electrical. The general rate of duty will be 2.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division