CLA-2-79:OT:RR:NC:N1:113
Mr. Vinny Buffa
Hecny Brokerage Services, Inc.
1000 Route 9 North, Suite 304
Woodbridge, NJ 07095
RE: The tariff classification and country of origin marking for a perfume compact and a coin purse packaged in a cardboard gift box from China
Dear Mr. Buffa:
In your letter dated May 7, 2012, on behalf of your client Crabtree & Evelyn, you requested a tariff classification and country of origin marking ruling. A marked sample of the perfume compact and coin purse packaged in a cardboard box was provided with your ruling request. The submitted sample will be returned to you as requested.
The merchandise for which you are requesting a ruling is identified in your letter as an Evelyn Perfume Compact, item number 79811. The subject item consists of a perfume compact and a coin purse packaged in a cardboard box. The perfume compact is a composite good made up of a zinc case filled with solid perfume. You stated that the perfume compact is not refillable. You also indicated that the zinc case provides over 95 percent of the value of the perfume compact. Therefore, in the opinion of our office, the essential character of the perfume compact is imparted by the zinc case.
The coin purse is constructed with an outer surface of 100 percent polyester textile material. The purse has a textile-lined storage compartment which is designed to hold coins. It has a zipper closure at the top and measures approximately 3” (W) x 2” (H) x 2” (D). The perfume compact and the coin purse are imported packaged together in a cardboard gift box ready for retail sale.
In your letter you suggested classification for the perfume compact under heading 3303.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for perfumes and toilet waters. However, the perfume compact is a composite good that is classified in the provision applicable to that article which imparts the essential character of the product. The essential character is imparted by the zinc case, therefore, the applicable heading for the perfume compact is heading 7907, HTSUS, which provides for other articles of zinc.
The applicable subheading for the perfume compact will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the coin purse will be 4202.32.9550, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 percent 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 also requested a country of origin marking ruling for the Evelyn Perfume Compact under consideration. You stated that all the components are made in China, except the fragrance oil that is made in the Untied States. The subject perfume compact is assembled and packaged in China.
The sample of the Evelyn Perfume Compact provided is marked on the bottom of the cardboard gift box with the printed words “Product and compact made in PRC” and the French translation underneath it. The coin purse has a white label with black lettering sewn into the interior seam of the article. It has the English words “Made in China” and the French translation underneath it. The label is clearly visible when the purse is opened and is in a prominent position.
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 United States 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 United States 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 United States who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the Evelyn Perfume Compact is the consumer who purchases the product at retail.
The proposed marking of imported the coin purse, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported coin purse.
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 and if the ultimate purchaser can tell the country of origin of the Evelyn Perfume Compact by viewing the container in which it is packaged, the Evelyn Perfume Compact would be excepted from marking under this provision. Accordingly, marking the cardboard gift box in which the perfume compact and coin purse is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported Evelyn Perfume Compact provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.
The proposed marking of the imported gift box containing the perfume compact and coin purse with the words “Product and compact made in PRC” printed on the bottom of the box does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the Evelyn Perfume Compact. Customs has determined that, in general, the bottom of the box is not a conspicuous location to place a country of origin marking. Therefore, the Evelyn Perfume Compact must be marked on the top or side of the cardboard box with the designation "China" or "Made in China". The designation PRC is not an acceptable form of marking.
The designation "China" or "Made in China" conspicuously, legibly and permanently marked on the cardboard box in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 is an acceptable country of origin marking for the imported Evelyn Perfume Compact.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division