CLA-2-48:OT:RR:NC:2:234
Mr. Tomas Leszczynski
MugToGo Inc.
23 Chester Court
Cortlandt Manor, NY 10567
RE: The tariff classification of paper coffee cups and paper coffee cup holders from China
Dear Mr. Leszczynski:
In your letter dated January 31, 2008, you requested a tariff classification ruling. In addition, you requested a ruling on whether the proposed method of marking the container in which the paper coffee cup holders are imported with the country of origin, in lieu of marking the article itself, is an acceptable country of origin marking for the imported product and whether the paper coffee cups should be individually marked.
A sample was submitted of the “MugToGo” holder for our examination. A sample of the paper coffee cup was not submitted for our examination. As per our conversation, you stated that the paper cups will not be imported with the “MugToGo” holders at this time. The “MugToGo” holder measures approximately 6¼” x 2” in its collapsible shape. The purpose of the holder is to eliminate the need to carry the standard coffee mug and convert to the convenience of a disposable coffee cup. “MugToGo” will include a paper coffee cup and paper coffee cup holder which can be slipped over the cup and is said to provide the ease of carrying up to three paper cups in one hand without a drink tray. The holder is a rigid, die-cut paperboard with a cut-out handle that is glued together and unfolded into shape. It can be fitted snugly around a coffee cup once it is opened, locked into form and pushed up around the coffee cup.
The applicable subheading for the paper coffee cups will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (than certain enumerated) Sanitary food beverage containers, of paperboard. The rate of duty will be Free.
The applicable subheading for the paper coffee cup holder will be 4823.90.8600, HTSUS, which provides for: Other (non-enumerated) paper,…cut to size or shape, and other articles of paper. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You requested a ruling on whether the country of origin marking, “Made in China”, should be placed on each individual paper coffee cup and as to the placement of the marking, stating that, “It will be difficult to fit such marks at the bottom of the cup.” Each individual paper coffee cup should be properly marked with the words “Made in China”.
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.
You also inquired if it would be sufficient to place “Made in China” on the box containing the “MugToGo” holders or on each individual holder. An individually marked sample of the “MugToGo” holder was submitted with your letter for review. It was marked with the words “Made in USA”. You state in your letter the country of origin for this product is “China” and that the paper coffee cup holders will be imported and sold only to coffee shops in cases of 1000 (or 1200) holders, in some instances, without any print to reduce cost. The acceptable marking for this product would be “Made in China”.
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.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser (coffee drinkers) and if the ultimate purchaser can tell the country of origin of the cup holders by viewing the container in which it is packaged, the individual cup holders would be excepted from marking under this provision.
In this case, we find that the cup holders which are imported in containers that are marked in the manner described above, are not excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the cup holders are imported and sold to the ultimate purchaser in lieu of marking the article itself is not an acceptable country of origin marking for the imported cup holders.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division