MAR-2-48:OT:RR:NC:1:130
Ms. Amy J. Johannesen
Johannesen Associates, PC
69 Charlton Street
New York, NY 10014
RE: The country of origin marking of a boot box and a tie presentation box from France, Italy, or other countries
Dear Ms. Johannesen:
In your letter, dated May 9, 2019, you requested a country of origin marking ruling on behalf of your client, Chanel, Inc. The ruling was requested for a paperboard boot box and a paperboard tie presentation box. A sample of each item was submitted for our review and will be retained for reference.
The paperboard boot box is a a two-piece, rigid, paperboard boot box. The boot box, which measures 23” long by 13” wide x 4.5” high, is constructed of coated, 1430 g/m² paperboard, and is printed with the brand name. The boxes may be shipped either filled with boots, or empty and expected to be filled with shoes prior to retail sale. The boot boxes are provided to the consumer free of charge at time of retail purchase.
The paperboard tie presentation box is a a two-piece, rigid, paperboard tie box. The tie presentation box, which measures 15.25” long by 4.5” wide x 1” high, is constructed of coated, 962 g/m² paperboard, and is printed with the brand name. The boxes may be shipped either containing a tie, or empty and expected to be filled with a tie prior to retail sale. The tie presentation boxes are provided to the consumer free of charge at time of retail purchase.
In your letter, you request a country of origin marking ruling. You do not indicate any information regarding manufacture of the boot box, or tie presentation box, except to state that they are made in France, Italy, or a third country, and that they may not be manufactured in the same country as the footwear and ties. 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. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. 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 the paperboard boot boxes, and paperboard tie presentation boxes are fully manufactured in France, for example, they are to be marked “Made in France” or “Product of France”.
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the paperboard boot boxes, and paperboard tie presentation boxes, may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in France."
In order to determine whether the boot box and a tie presentation box are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the boxes within the meaning of 19 U.S.C.1304. Because the paperboard boot boxes, and paperboard tie presentation boxes, have no primary use other than to package the footware and ties, we find that they are disposable. Furthermore, Headquarters Ruling Letter (HRL) 558735, dated January 4, 1995, states that “if the shoes of foreign origin are conspicuously and legibly marked with their country of origin, then marking the unsealed shoe box with the country of origin of the shoes is unnecessary, provided that these boxes have no references to localities other than the shoes' country of origin printed on them. Customs has previously ruled that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 CFR 134.24(c)(1). See HRL 732283, dated January 19, 1990.” The ultimate purchaser is the retail store that provides the boxes as packaging for the appropriate merchandise. Therefore, the outermost container in which the boot boxes and tie presentation boxes reach the ultimate purchaser is required to be marked to indicate the origin of its contents.
To summarize, if the boot boxes, and tie presentation boxes are imported with conspicuously and legibly marked footwear and ties, the boot boxes and tie presentation boxes are excepted from country of origin marking requirements. If the boxes are imported empty, the outermost container in which the boxes are imported must be marked with the country of origin.
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.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division