CLA-2 OT:RR:CTF:TCM H101588 CKG
Ms. Amy Rose
Milgram & Company Ltd.
500 – 407 McGill
Montreal, Quebec
Canada H2Y 2G7
RE: Modification of NY N095291; the country of origin marking of printed material from China, Korea and Japan
Dear Ms. Rose:
This is in response to your letter of April 7, 2010, on behalf of Snap 3D Inc., requesting the reconsideration of New York Ruling Letter (NY) N095291, dated March 19, 2010, as it pertains to the country of origin marking of printed business cards and postcards from China, Korea and Japan. In NY N095291, CBP determined that the printed business cards and postcards at issue must be individually marked with their country of origin. We have reviewed NY N095291 and have determined that the classification and marking determinations with regard to the printed business cards was in error. Therefore, this ruling modifies NY N095291 with respect to the business cards at issue.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N095291 was published on June 8, 2011, in Volume 45, Number 24, of the Customs Bulletin. CBP received no comments in response to the notice.
FACTS:
NY N095291 described the subject merchandise as follows:
Sample 1 is a lenticular printed business card which features a 3D effect. The business card displays a photo of the individual, the name, title, ID #, telephone number, etc. The printed image and text are printed directly onto a flexible plastic material. You state in your letter that, although the sample submitted is printed on one side, the actual items imported may be printed on both sides. The business card measures approximately 3 1/2” x 2 1/8”. The business cards will be sold by the box.
Sample 2 is a lenticular printed postcard featuring advertising material with an animated or 3D image. The face of the postcard is divided into quarter sections which feature four advertising images that change in view when held at different angles. You state in your letter that the images and text are first printed on paper then laminated with plastic. The back of the postcard is divided into two sections. The left side is designed for writing a note. The right side is printed with four lines to enter a mailing address and a designated postage stamp area in the upper right hand corner. The postcard measures 4” x 6”.
ISSUE:
Whether the individual business cards and postcards are required to be marked with their country of origin pursuant to 19 U.S.C. 1304.
LAW AND ANALYSIS:
Classification:
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
4911: Other printed matter, including printed pictures and photographs:
Other:
4911.99: Other:
Other:
4911.99.60: Printed on paper in whole or in part by a lithographic
process .
4911.99.80: Other . . . .
* * * * *
You dispute the classification of the business cards in subheading 4911.99.60, HTSUS, as other printed matter, printed on paper by a lithographic process. You note that the business cards are composed of a flexible plastic material, not paper. As the content of the business cards is printed on plastic and not paper, the business cards are classified in subheading 4911.99.80, HTSUS.
Country of Origin Marking:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article. Part 134, Customs and Border Protection (CBP) Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. 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 is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlaender & Co. Inc., 27 CCPA 297, 302, C.A.D. 104 (1940).
The general exceptions to marking are set forth in 19 U.S.C. 1304(a)(3)(A)-(K) and in Section 134.32 of the Customs Regulations (19 CFR 134.32).
19 CFR § 134.32 provides, in pertinent part, as follows:
§ 134.32 General exceptions to marking requirements. The articles described or meeting the specified conditions set forth below are excepted from marking requirements (see subpart C of this part for marking of the containers): … (d) Articles for which the marking of the containers will reasonably indicate the origin of the articles;
19 U.S.C. 1304(b) provides, in pertinent part, as follows:.
(b) Marking of containers. Whenever an article is excepted under subdivision (3) of subsection (a) of this section from the requirements of marking, the immediate container, if any, of such article, or such other container or containers of such article as may be prescribed by the Secretary of the Treasury, shall be marked in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of such article, subject to all provisions of this section, including the same exceptions as are applicable to articles under subdivision (3) of subsection (a)…
You state that the business cards will be sold directly to the ultimate purchasers in the same, marked container in which they are imported. We agree that, pursuant to 19 CFR § 134.32(d), marking the container legibly, indelibly, and permanently with “printed in [China, South Korea or Japan]” is sufficient to indicate to the ultimate purchaser in the U.S. the country of origin of the business cards. Accordingly, marking the container in which the cards are imported and sold to the ultimate purchaser in lieu of marking the cards themselves is an acceptable country of origin marking for the imported cards provided the port director is satisfied that the articles will remain in the marked container until they reach the ultimate purchaser. See e.g., HQ H016419, dated November 28, 2007; NY N035903, dated September 9, 2008; NY N025029, dated April 15, 2008; NY N015936, dated August 28, 2007; and NY R02849, dated November 22, 2005. 19 U.S.C. 1304(b) sets forth the marking requirements for containers, when the contents are excepted from marking under 19 U.S.C. 1304(a)(3).
You further indicate that the second category of cards and signs will be wrapped and sold to wholesalers and distributers for further resale. 19 CFR § 134.32(d) thus does not apply to the second category of printed articles, nor do you allege any alternate grounds for exception of this merchandise from the marking requirements of 19 U.S.C. 1304. The lenticular printed cards and signs should be individually marked on the reverse side with the country of origin.
HOLDING:
The printed business cards are classified in heading 4911, HTSUS, specifically subheading 4911.99.80, HTSUS, which provides for “other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” The 2010 general, column one rate of duty is Free.
In accordance with 19 U.S.C. 1304(a)(3)(D), the printed business cards need not be marked, as long as CBP at the port of entry is satisfied that the business cards will remain in their properly marked container until they reach the ultimate purchaser in the U.S.
The lenticular printed cards and signs should be individually marked on the reverse side with the country of origin.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs and Border Protection officer handling the transaction.
EFFECT ON OTHER RULINGS:
New York Ruling Letter (NY) N095291, dated March 19, 2010, is hereby
modified with respect to the classification and the country of origin marking of the business cards at issue.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division