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NY 875590

July 02, 1992

CLA-2-39:S:N:N3G:221 875590


TARIFF NO.: 3923.30.0090

Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, Minnesota 55425

RE: The tariff classification of a plastic shampoo bottle from Taiwan and China.

Dear Mr. Mattson:

In your letter dated June 17, 1992, on behalf of Softsoap Enterprises, Inc., you requested a tariff classification ruling.

The plastic shampoo bottle is in the shape of "Elmo," one of the "Muppet" characters. The rate provided below applies to such shampoo bottles provided that they are imported empty and filled with shampoo in the United States. This ruling applies only to those Muppet characters that represent creatures or animals; this ruling does not apply to Muppets representing human figures.

The applicable subheading for the shampoo bottle will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics....carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

You have also inquired about the country of origin marking. The body of the container is molded in Taiwan and shipped to China where it is painted. The head of the Muppet creature is molded and painted in China. The screw on cap is also made in China. The complete container will be shipped to the United States where it will be filled with shampoo for retail sale. The painting of the body does not substantially transform it. Therefore, the body remains a product of Taiwan.

The ultimate purchaser is the American buyer who fills the container with shampoo. Therefore, it is not necessary to individually mark each bottle provided that the outermost containers reach the ultimate purchaser marked with the country of origin. In the instant case, the marking is not sufficient because it is neither conspicuous nor legible. Marking requirements will be met if the outermost containers are marked "Body Made in Taiwan, Head Made in China."

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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