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NY 817948

MAR-2-69:RR:NC:GI:227 817948


Mr. Satoru Shimazaki
Noritake Co., Inc.
75 Seaview Drive
Secaucus, NJ 07094

RE: The country of origin marking and tariff classification of chinaware from Japan and the Philippines.

Dear Mr. Shimazaki:

This is in response to your letter dated December 18, 1995, requesting a marking and tariff classification ruling.

The merchandise at issue is tableware of bone china, valued over $31.50 per dozen pieces, and of ivory porcelain, with an aggregate value of the specified set over $200 for each pattern, which consist of the following:
a) "New Lineage" Bone China
Pattern Code Name
4738/P Sinclair
4739/P Shelton
4740/P Crownpionte
b) Ivory Porcelain China
Pattern Code Name
7293/P Rothschild
7306/P Chandon
7327/P Traviata
7340/P Auburndale
7345/P Fairchild
7349/P Vintage Rose

It is stated that the tableware of bone china will be comprised of blank bodies and decals that are produced in Japan and then exported to the Philippines for the decoration process. The finished product will then be re-exported to the United States. Further, it is noted that the manufacturing process of the porcelain tableware, consisting of the raw material mixing, forming, firing and decorating, will be wholely performed in the Philippines.

Based on the production and/or value of the subject merchandise, you claim that the proper marking of the bone china tableware should indicate "Made in Japan," whereas the porcelain tableware should be marked to indicate "Made in the Philippines." 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 CFR 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 CFR 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. However, section 134.44, Customs Regulations (19 CFR 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.

It has been determined that the markings on the imported tableware, as previously indicated, will be considered properly marked when they are in accordance with the above-stated Customs regulations.

The applicable subheading for the "New Lineage" bone china tableware (pattern codes 4738/P,4739/P and 4740/P),valued over $31.50 per dozen pieces, will be 6911.10.25, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware of bone china. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the above-stated patterns of the ivory porcelain chinaware, with an aggregate value over $200, will be 6911.10.38, HTS, which provides for porcelain tableware...available in specified sets: in any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is over $200. The duty rate will be 7.2 percent ad valorem.

Articles classifiable under subheading 6911.10.38, HTS, which are products of the Philippines, will be subject to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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