CLA-2-69:OT:RR:E:NC:N4:428
Mr. Adam Allen
The Art Tickle
6732 Hillpark Drive
Apt. #406
Los Angeles, CA 90068
RE: The tariff classification and country of origin marking of porcelain ceramic tissue dispensers from China.
Dear Mr. Allen:
In your letter dated June 16, 2009, you requested a tariff classification ruling.
The products are ceramic tissue box covers measuring approximately 180mm high, 220 mm wide and 190 mm deep, and weighing 2.5kg. The tissue box covers are made of glazed porcelain ceramic (1150º C) and are in human torso form of both male and female genders. The item can be used as a desk top tissue box cover, or wall mounted as a toilet tissue dispenser. You have submitted photographs illustrating the items and their use with your request.
The applicable subheading for the porcelain ceramic tissue box covers will be 6911.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Other, Toilet articles.” The rate of duty will be 5.4% ad valorem.
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 have also inquired as to the country of origin marking requirements for the tissue box covers. 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.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division