MAR-05 RR:TC:SM BLS 559934
Port Director
U.S. Customs Service
1205 Royal Lane
Dallas/Fort Worth, TX 75261-4818
RE: Internal Advice 23/96; country of origin marking
requirements of certain clocks; Special
Marking requirements; Chapter 91; Additional U.S.
Note 4; 19 CFR 134.41(b); 19 CFR 134.43(b); 19 CFR 11.9
Dear Sir:
This is in reference to a letter dated March 4, 1996, from
Evans and Wood & Co., Inc., customhouse brokers, on behalf of
Hobby Lobby Stores, requesting internal advice in connection with
the country of origin marking of certain clocks. Samples of the
articles have been submitted with the request.
FACTS:
The article in question is a table clock with a clock
movement set into a plastic housing with a plastic crystal. The
clock is set into a plastic cap which is then set into a ceramic
figurine frame. The clock parts including the movement are made
in Taiwan. There is a rectangular-shaped raised box on the back
of the movement housing in which there are inscribed the
following raised letters:
TaKeHoPe
EVERTANK INDUSTRIAL CO., LTD.
TAIWAN
The ceramic frame is made in China, and is assembled to the
clock in China. The back of the frame is marked with a sticker
near the bottom which reads "Made in CHINA."
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ISSUE:
Whether the marking on the sample table clocks complies with
the country of origin marking requirements.
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 U.S. shall be marked in a conspicuous
place as legibly, and permanently as the nature of the article
(or container) will permit, in such manner as to indicate to the
ultimate purchaser in the U.S. 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 of 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., 27 C.C.P.A. 297
at 302 (1940).
Part 134, Customs Regulations (19 CFR Part 134), implements
the country of origin marking requirements and exceptions of 19
U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR
134.41(b)), provides that the ultimate purchaser in the U.S. must
be able to find the marking easily and read it without strain.
It is the position of the Customs Service that the country
of origin of a watch or clock is the country of manufacture of
the watch or clock movement. The addition of the hands, dial,
case, or watchband add definition to the time piece but do not
change the character or use of the watch or clock movement which
is the "guts" of the watch or clock. Accordingly, in order to
satisfy the requirements of 19 U.S.C 1304, the clock must be
marked with the name of the country of manufacture of the clock
movement. The country of origin marking must also be legible and
in a conspicuous place.
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)),
in conjunction with section 11.9, Customs Regulations (19 CFR
11.9), provides that clocks must be marked in accordance with the
special requirements of Chapter 91, Additional U.S. Note 4 of the
Harmonized Tariff Schedule of the United States (HTSUS) (19
U.S.C. 1202). This note (hereinafter "Note 4") requires that any
clock movement or case provided for in the subpart, whether
imported separately or attached to any article provided for in
the subpart, shall not be permitted to be entered unless
conspicuously and indelibly marked by cutting, die-sinking,
engraving, or stamping
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or mold-marking (either indented or raised), as specified in the
provisions of the Note. This marking is mandatory.
Section (b) of Note 4 requires that clock movements shall
be marked on the most visible part of the front or back plate to
show the name of the country of manufacture; the name of the
manufacturer or purchaser; and, in words, the number of jewels,
if any, serving a mechanical purpose as frictional bearings.
Section (d) of Note 4 requires that clock cases provided for in
Chapter 91, HTSUS, shall be marked on the most visible part of
the outside of the back to show the name of the country of
manufacture. The country of manufacture for these requirements
refers to where the movement and cases were manufactured, rather
than where the clock was made.
In the instant case, the clock movement has markings on the
back plastic housing to indicate the country of manufacture,
Taiwan, and the name of the manufacturer, "TaKeHoPe - Evertank
Industrial Co. Ltd.". It is also marked to indicate that it has
"No (0) Jewels." However, while the country of origin markings
are in raised letters, it is our opinion that this marking is
neither legible nor conspicuous due to its small size and dark
background, and cannot be read without strain. Therefore, it
does not satisfy the requirements of 19 U.S.C. 1304 and the
implementing regulations. The next issue to be addressed is
whether the ceramic figurine frame constitutes a case provided
for in Chapter 91. If so, the special marking requirements of
Note 4 of Chapter 91 will apply and only the methods of marking
and location as specified in the Note will be acceptable.
It is our opinion that the ceramic figurine frame is
properly classified under subheading 9112.80, HTSUS, which
provides for "Clock cases and cases of a similar type..., Other
cases." Therefore, we find that the frame constitutes a clock
case for purposes of Note 4 and the special marking requirements
of the Note are applicable.
The sample frames submitted are marked on the back near the
bottom with an adhesive sticker which reads "Made in CHINA."
This marking does not satisfy the special marking requirements of
Note 4 since it does not utilize one of the specific methods of
marking prescribed in the Note. An acceptable method of marking
the ceramic frame would be permanent stamping on the outside of
the back of the ceramic frame in the most visible location.
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HOLDING:
(1) The country of origin marking on the back plastic
housing of the movement does not satisfy the requirements of 19
U.S.C. 1304 and 19 CFR 134.41 since it is not legible and cannot
be read without strain.
(2) The ceramic figurine frame is classifiable under
subheading 9112.80 HTSUS, which provides for "Clock cases and
cases of a similar type..., Other cases." Therefore, we find
that the frame is considered a clock case provided for in
Additional U.S. Note 4, HTSUS, and must be marked in accordance
with the special marking requirements for marking clock cases
specified under Note 4. Further, the value of the ceramic frame
should be included in determining the value of the clock case for
purposes of calculating the duty due.
This decision should be mailed by your office to the
internal advice requester no later than 60 days from the date of
this letter. On that date the Office of Regulations and Rulings
will take steps to make the decision available to Customs
personnel via the Customs rulings Module in ACS and to the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John
Durant, Director
Tariff
Classification Appeals Division