CLA-2-84:RR:NC:MM:106 D82549
Mr. Louis Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
New York, NY 10036-8901
RE: The tariff classification and marking of a plastic lotion
dispenser from France
Dear Mr. Shoichet:
In your letter dated September 17, 1998, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
You included a sample with your request.
The subject merchandise is a plastic lotion dispenser said
to be used for dispensing cosmetic lotions. The article, which
will be imported with a dust cover, consists of a plastic dip
tube, a simple piston pump and an actuator head which directs the
dispersal of the lotion. After importation, the dispensers will
be fitted by Avon on to containers filled with cosmetic lotions,
manufactured and sold by Avon.
The applicable subheading for the plastic lotion dispenser
will be 8424.89.7090, Harmonized Tariff Schedule of the United
States (HTS), which provides for other appliances for projecting,
dispersing or spraying liquids or powders. The rate of duty will
be 2.2 percent ad valorem.
You also raised concerns about the country of origin marking
of the plastic lotion dispensers. You assert that Avon is the
ultimate purchaser of the subject merchandise in its imported
condition and that the individual dispensers will not be marked
but that their shipping containers will be marked with the
country of origin.
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 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)), mandates that the ultimate purchaser in the U.S. must
be able to find the marking easily and read it without strain.
Section 134.1(d), defines the ultimate purchaser as generally the
last person in the U.S. who will receive the article in the form
in which it was imported. In this case, the ultimate purchaser
of the lotion dispensers is Avon Products.
An article is excepted from marking under 19 U.S.C. 1304
(a)(3)(H) and section 134.32(h), Customs Regulations (19 CFR
134.32(h)), when the ultimate purchaser must necessarily know the
country of origin of an article by reason of the circumstances of
its importation. In accordance with section 134.22 (a), Customs
Regulations (19 CFR 134.22(a)), an article which is excepted from
individual marking must reach the ultimate purchaser in
containers or holders marked to indicate the country of origin
Plastic lotion dispensers which are imported in containers
that are marked in the manner described above are excepted from
marking under 19 U.S.C. 1304 (a)(3)(H) and 19 CFR 134.32(h).
Accordingly, marking the container in which the plastic lotion
dispensers are imported and sold to the ultimate purchaser in
lieu of marking the article itself is an acceptable country of
origin marking for the imported dispensers provided the port
director is satisfied that the articles will remain in the marked
container until they reach the ultimate purchaser.
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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division