MAR-2 RR:E:NC:2:230

Mr. Presley Melton
Melton Company Inc.
5900 Patterson Road
Little Rock, AR 72209

RE: THE COUNTRY OF ORIGIN MARKING OF CASKETS

Dear Mr. Melton:

This is in response to your letter dated June 19, 2007 requesting a ruling on whether the proposed marking "Made in China" is an acceptable country of origin marking for imported caskets. An electronic photograph was submitted with your letter for review.

Your company imports caskets from China and sells them to funeral homes, who in turn sell them to the final purchasers. The caskets, assumed to be made of wood, have a glossy stained finish on the top and on all sides. You state that these surfaces do not lend themselves to being marked. You propose to mark the caskets on the outside unfinished bottom with the appropriate country of origin along with the model number and other inventory control labeling. The marking will be done using permanent contrasting ink. A photograph shows a clear, legible “Made in China” marking near the center of the bottom panel.

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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The proposed marking of the bottom of the casket, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported caskets.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Paul Garretto at 646-733-3035.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division