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NY A88373

November 6, 1996

CLA-2-70:RR:NC:2:226 A88373


TARIFF NO.: 7013.39.4000

Ms. Susan D. Klingbeil
Ikea Wholesale, Inc.
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, Pa 19462

RE: The tariff classification and marking requirements of items from various countries included in a bar set.

Dear Ms. Klingbeil:

In your letter dated October 15, 1996, you requested a tariff classification and a country of origin ruling regarding a bar set. A representative sample of the set was submitted with your ruling request.

Ikea's article #764 324 00 AVI Bar Set includes the following: a six inch glass container from Germany with a metal lid from Taiwan; a metal hand strainer from Taiwan; and a blue plastic stirrer and a cardboard giftbox from Portugal.

The container is a composite good made of clear glass with a removable metal lid. Perforated holes inside the lid allow the item to function as a strainer. The top of the lid has a removable metal cap. The bottom of the lid has a rubber threaded gasket which fits securely on top of the container. The glass portion of the container represents the item's essential character.

In a telephone conversation with this office, you indicated that all of the items will be sold in the cardboard giftbox to the consumer as a bar set.

The glass container with the metal lid is the item which imparts the essential character to the set. This product is the largest portion of the set, and functions as a container as well as a shaker. It is the central piece and focus of the set, and contributes the most to the set's primary function - i.e., serving and preparing beverages.

The applicable subheading for the bar set will be 7013.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem.

With respect to marking requirements, it should be noted that Section 304 of the Tariff Act of 1930, as amended (19 U.S. C. 1304), provides that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of marking laws and regulations.

In this instance, none of the items in the bar set is substantially transformed as a result of its inclusion in the set. Therefore, each item is required to be marked to indicate its own country of origin. However, since the set will be sold to the ultimate consumer in the cardboard giftbox, this box should be marked indicating the specific country of origin for each item in the set as well as the country of origin of the box. Individual items need not be marked if the box is marked with the country of origin of each product.

In your letter you indicated that the glass container will be made in Germany; however, please note the sample you have submitted with your ruling request is marked "Made in Switzerland."

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 Jacob Bunin at 212-466-5796.


Roger J. Silvestri

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