CLA-2-39:S:N:N6:221 883114
Mr. Martin W. Bloch
Intertrans Corporation
9770 Harrison Road
Romulus, Michigan 48174
RE: The tariff classification of plastic lids from Taiwan.
Dear Mr. Bloch:
In your letter dated February 16, 1993, on behalf of Poof
Toy Products, Inc., you requested a tariff classification ruling.
The plastic lid will be imported separately from the
container in which merchandise of American origin will be sold at
retail. The lid has a handle and holes of various shapes, such
as stars, circles, squares and triangles, that have been punched
into it.
The applicable subheading for the plastic lid will be
3923.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for stoppers, lids, caps and other
closures, of plastics. The rate of duty will be 5.3 percent ad
valorem.
You have also inquired about country of origin marking
regulations. The cartons in which the lids are imported will be
marked. You are afraid, however, that by marking the lids
themselves with their country of origin that you will mislead the
consumer at retail into thinking that the merchandise packaged
within the container has been made in Taiwan.
Marking requirements are to assure that the final purchaser
of the product is informed of the country of origin. In this
instance, the final purchaser of the lids is the company that
packages the American made product and attaches the lids to the
container. Provided that the lids will reach the final purchaser
in the cartons marked with the country of origin, individual
marking of the lids can be waived if the District Director is
satisfied that by the nature of the transaction the final
purchaser will know the country of origin.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport