United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 817757 - NY 817837 > NY 817802

Previous Ruling Next Ruling
NY 817802

January 19,1996

CLA-2-95:RR:NC:FC: 225 817802


TARIFF NO.: 9503.90.0070

Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd., Suite 202
Sugar Land, TX 77478, U.S.A.

RE: The tariff classification of wood handles for a miniature toy wheelbarrow from China

Dear Mr. Courson:

In your letter dated December 20, 1995 you requested a tariff classification and marking ruling on behalf of your client Radio Flyer.

An unmarked sample and picture of the finished product were submitted with your letter for review. The wooden handles measure approximately 15 inches in length and 1/2 inch in width and depth. In their imported condition, the pieces are cut to exact length, have drilled holes and are finished to the extent required for simple assembly onto a miniature toy wheelbarrow. According to your letter the intended importer, Radio Flyer, will not resell the handles in the condition in which they are imported. Rather, the company will affix the handles to a red wheelbarrow with a black wheel and frame. All other components of the wheelbarrow will be of U.S. origin.

Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or princi-pally with articles of this chapter are to be classified with those articles". This office is convinced that the subject wood handles are specifically designed for use with the miniature toy wheelbarrow and, therefore, are considered parts of toys.

The applicable subheading for the wood handles will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not: other: parts and accessories. The rate of duty will be free.

Your inquiry also addressed the issue of obtaining a waiver of country of origin marking for the wood handles. The marking requirements of Section 304 of the 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.

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. However, since the wood handles will undergo further assembly in the U.S., whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the Port Director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized at the discretion of the Port Director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry.

In this case, provided the Port Director is satisfied that the imported wood handles will be assembled in the manner described above, and that the other conditions set forth in 19 CFR 134.34 are met, the Port Director may authorize an exception under 19 CFR 134.32(d), in which case marking of the individual imported wood handles will not be required.

Additionally, should you contemplate marking the finished good as "Made in the U.S.A.", you are advised to contact the Federal Trade Commission as they have the authority to approve when an article may be marked "Made in U.S.A.". The office may be contacted at (202) 326-3029.

This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: