CLA-2-70:RR:NC:2:226 H86287
Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545
RE: The tariff classification and the country of origin marking requirements of a glass shelf from Taiwan.
Dear Mr. McClure:
In your letter dated December 11, 2001, you requested a tariff classification ruling regarding a glass shelf. A representative sample of the item was submitted with your ruling request.
The subject article, which is identified as “Asbury” Glass Shelf – Style #2301-0236, is a glass wall shelf kit consisting of a glass shelf and wall mounting hardware composed of brass. The shelf measures approximately twenty-two inches in width and five inches in depth.
The essential character of this article is represented by the glass shelf. You stated in your letter that the unit value of the glass wall shelf kit is over $5.00.
When the glass shelf is composed of pressed and toughened (specially tempered) glass, the applicable subheading will be 7013.99.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem. The rate of duty will remain the same in 2002.
When the shelf is composed of ordinary glass, the applicable subheading for the glass shelf will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. The rate of duty will remain the same in 2002.
According to the information which you submitted, the glass shelf kit will be packed together for retail sale in its imported condition. You indicated that “Made in Taiwan” will appear on the outside box as well as in the leaflet inside the package.
With regard to your country of origin marking question, 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 C.F.R. §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 C.F.R. §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 C.F.R. §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.
Under 19 U.S.C. §1304 and 19 C.F.R. §134.32(d), an article is excepted from the marking requirements when the marking on the container will reasonably indicate the country of origin to the ultimate purchaser of the product. When Customs is satisfied that the ultimate purchaser will receive the merchandise in a container which is marked with the country of origin, the marking of the container is sufficient.
In this instance the marking of the boxes would be acceptable if the ultimate purchaser of the merchandise receives the products in these containers. If the products will be sold outside of the boxes, these items must be marked individually.
The marking of the boxes will be acceptable if the port director at the port of entry is satisfied that the ultimate purchaser will receive the marked boxes. The port director may request proof which indicates that the merchandise is sold to the ultimate purchaser in the marked boxes.
You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division