CLA-2-96:OT:RR:NC:N4:424
Ms. Kelly Price
Infinity Global
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a mannequin from the Philippines
Dear Ms. Price:
In your letter submitted August 2, 2016, you requested a tariff classification ruling. A photograph of a mannequin, item number PP0200, was received with your inquiry. The mannequin is made of 100% fiberglass (excluding the metal hook on top). The mannequin, in the form of a woman’s torso without head, hands or feet, measures approximately 61” x 18” x 16”.
The applicable subheading for the mannequin, item number PP0200, will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tailors’ dummies and other mannequins....” The rate of duty will be 4.4 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 https://hts.usitc.gov/current.
In your request, you also inquired about the country of origin marking of the mannequin. You state that the mannequins are sold exclusively to Celine retail stores and that Infinity is not affiliated with these stores. The country of origin of the mannequins is the Philippines. You propose marking only the cardboard outer carton with the phrase “Made in the Philippines.” The mannequins are shipped one per carton.
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. 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 U.S. 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 mannequins is the retail store Celine which will use the mannequins for display purposes.
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 mannequins by viewing the carton in which it is packaged, the mannequins themselves would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the outer carton in which the mannequins are imported and sold to the ultimate purchaser, Celine, in lieu of marking the mannequins is an acceptable country of origin marking provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. The phrase “Made in the Philippines” should appear in large lettering on multiple sides of the carton in order to meet the requirements of the marking statute.
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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division