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NY A81316





April 3, 1996

CLA-2-39:RR:NC:TP:221 A81316

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890; 4823.59.4040; 4911.99.6000; 9603.30.2000; 9603.30.4000; 9603.30.6000

Ms. Laura Giarraputo
C Air International, Inc.
11222 S. La Cienega Boulevard
Suite 100
Inglewood, CA 90304

RE: The tariff classification of parts of craft kits from China.

Dear Ms. Giarraputo:

In your letter dated March 4, 1996, on behalf of Lisa Frank, Inc., Arizona, you requested a tariff classification ruling.

After importation, the products will be repackaged, along with paint and other accessories, to form craft kits for the amusement of children. Article T-328 will be incorporated into a sponge art kit. As imported, it consists of an instruction sheet, ten 6 1/2 inch by 10 inch sheets of paper, two artists' paint brushes and a piece of foamed plastics. This foam has been die cut to form various animal, plant and other shapes. The shapes are intended to be dipped in paint and then used as applicators to transfer the design to walls, paper, clothing and other surfaces.

Article T-339 will be incorporated into a kit to make sun catcher mobiles and jewelry. As imported, it consists of an instruction sheet, an artists' paint brush and various plastic shapes in forms such as animals and hearts. These shapes are relatively flat with raised outlines and incorporate loops. After the shapes are painted they may be attached to jewelry findings or to mobiles by means of the loops.

At the time of importation the articles are not packaged for retail sale as sets. Therefore, each component will be classified separately.

The applicable subheading for the sponge shapes which will be used as paint applicators and for the plastic shapes which will be used as mobile and jewelry parts will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the brushes, when valued not over 5 cents each, will be 9603.30.2000, HTS, which provides for artists' brushes...valued not over 5 cents each. The rate of duty will be 4.1 percent ad valorem.

The applicable subheading for the brushes, when valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTS, which provides for artists' brushes...valued over 5 cents but not over 10 cents each. The rate of duty will be 0.2 cent each.

The applicable subheading for the brushes, when valued over 10 cents each, will be 9603.30.6000, HTS, which provides for artists' brushes...valued over 10 cents each. The rate of duty will be 1.9 percent ad valorem.

The applicable subheading for the paper will be 4823.59.4040, HTS, which provides for other paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for the instruction sheet will be 4911.99.6000, HTS, which provides for other printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.3 percent ad valorem.

Though the articles are imported in a bag which is marked with the country of origin, after importation the package will be inserted into a closed cardboard box marked "Made in the U.S.A. of Domestic and Foreign Components." The box also shows a domestic address. It is believed that the outer box in which the merchandise is repackaged and sold at retail is made in the United States. It is unknown where the paints and other accessories, e.g., jewelry findings, are made.

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.

Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.

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. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the imported sponge shapes and brushes is the consumer who purchases the sponge art kit at retail.

As a direct result of the repackaging process, the true country of origin is concealed within the obscure context of "Made in the U.S.A. of Domestic and Foreign Components." Marking in this fashion is misleading to the ultimate purchaser and fails to meet the country of origin marking requirements. An alternative form of marking the outer package might be: "Box Made in the U.S., Contents Made in China." Note that the country of origin lettering must be of a comparable size and within close proximity to the U.S. reference.

Ultimately, it is the port director who must be satisfied that the sponge art kit will reach the ultimate purchaser in a properly marked package. 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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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