CLA-2-95:RR:NC:SP:225 K83644
Mr. Steven De Core
D & D Customhouse Brokerage
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of “Practical Pranks” from China.
Dear Mr. De Core:
In your letter dated February 24, 2004, you requested a tariff classification ruling.
You submitted a sample of “Practical Pranks” which is a cardboard box containing a whoopee cushion, a rubber spider, a rude noise pot, five glow-in-the-dark maggots, six fake flies, and a 48 page book. By following the instructions in the book, one can use the accompanying articles to perform various practical jokes.
Additionally, we note that the submitted article is not in compliance with the country of origin marking regulations. 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 country of origin marking on your sample reads: “Printed and bound in China.” This marking is not acceptable as it only applies to the 48 page book and not the whoopee cushion, the rubber spider, the rude noise pot, the five glow-in-the-dark maggots, and the six fake flies. The country of origin of all the components should be listed on your packaging (“Made in China”), as the components have just been packaged together and not substantially transformed.
Your sample is being returned as requested.
The applicable subheading for “Practical Pranks” will be 9505.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Magic tricks and practical joke articles; parts and accessories thereof.” The rate of duty will be free.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division