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NY 860566

February 26, 1991

CLA-2-39:S:N:N3G:221 860566


TARIFF NO.: 3923.90.0000

Mr. Paul A. Horowitz
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a plastic container from Taiwan.

Dear Mr. Horowitz:

In your letter dated February 14, 1991, on behalf of Liz Claiborne Accessories, Inc., you requested a tariff classification ruling.

The plastic container will be imported empty and filled with socks after importation. The container is in the approximate size and shape of a tennis ball canister. As you requested, the sample is being returned.

The applicable subheading for the plastic container will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

In your letter you also inquired about the country of origin marking requirements. Section 134.24 (b), Customs Regulations, provides that "Disposable containers imported for distribution or sale are subject to treatment as imported articles...and shall be marked to indicate the country of their own origin." The regulation further states, "However, when the containers are packed and sold in multiple units (dozens, gross, etc.), this requirement ordinarily may be met by marking the outermost container which reaches the ultimate purchaser." The company that buys the plastic containers to package the socks is the ultimate purchaser. Therefore, the containers for socks may be excepted from individual marking provided the port director is satisfied they are sold to the ultimate purchaser in the United States in the original marked containers in which they are imported in quantities of one or more full cartons.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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