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NY 802242

October 7, 1994

CLA-2-39:S:N:N6:221 802242


TARIFF NO.: 3926.10.0000

Mr. Harold Dichter
Leyden Customs Expediters
99 Hudson Street
New York, NY 10013

RE: The tariff classification of plastic school and office supplies from China.

Dear Mr. Dichter:

In your letter dated September 14, 1994, on behalf of Creative Plastics Industries, Inc., you requested a tariff classification ruling.

Two samples were included in this request. Both are said to be composed of injection molded polypropylene. The first sample is "Heavy Metal," a paperclip holder in the shape of a Heavy Metal guitarist. The second sample is the "Mummy King of Wrap," a tape dispenser in the shape of a mummy. Tape made in the United States will be exported to China and packaged with the tape dispenser. The tape itself is free of duty under subheading 9801.00.1098, HTS, the provision for products of the United States when returned after having been exported, without having been advanced in value or improved in condition. As you requested, your samples are being returned.

The applicable subheading for the Heavy Metal paperclip holder and the Mummy King of Wrap tape dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

You have also asked about the country of origin marking requirements. 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. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. 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.

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 entered. 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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