CLA-2-39:RR:NC:N2:221 H81314
Mr. Jose Audero Jr.
Audero Sports Supply, Inc.
4935 McConnell Avenue, Suite 11
Los Angeles, CA 90066
RE: The tariff classification of a vinyl packaging bag from China.
Dear Mr. Audero:
In your letter dated May 14, 2001, you requested a tariff classification ruling.
The sample submitted with your letter is a bag that will be used for the packaging of soccer goalkeeper gloves. The bag is made of polyvinyl chloride sheeting with a thickness of 11 mils. It measures approximately 12 inches by 6 inches by 2 ½ inches. The bag has sewn seams with contrasting color piping and a flap closure with two snaps. The top of the bag has a cut-out so that it may be hung on a display rack in the retail store.
The applicable subheading for the vinyl soccer glove packaging bag will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics. The general rate of duty will be 3 percent ad valorem.
We note that the bags are not marked with the country of origin. The marking statute, section 304 of the 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 the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. 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.
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a) (3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the vinyl bags may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)."
Customs has ruled previously that durable vinyl packaging bags that are suitable for repetitive use are not excepted from individual marking under 134.24 and 19 U.S.C. 1304(a)(3)(D) and must be conspicuously marked to indicate their own country of origin. This soccer goalkeeper glove bag is of sturdy construction. The edges are stitched and reinforced with piping. The snaps on the flaps allow repetitive access to the bag. The vinyl sheeting used to make these bags is of a thick, durable nature. The gloves packaged in these bags are durable goods that can be seasonally used and put away. Accordingly, the marking provisions of 134.23(a) are applicable and the vinyl bags must be individually marked. An appropriate marking for the bags, so as not to mislead the purchaser about the origin of the contents, would be "Bag made in China."
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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division