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NY B81406

February 6, 1997

CLA-2-39:RR:NC:2:221 B81406


TARIFF NO.: 3923.90.0000

Mr. Stephen H. Gay
550 E. Main Street
Branford, CT 06405

RE: The tariff classification of plastic jars from Germany.

Dear Mr. Gay:

In your letter dated January 23, 1997, you requested a tariff classification ruling.

Three sample plastic jars with their plastic lids were submitted with your letter. The jars will be imported empty and packaged with car wax for eventual sale at retail.

The applicable subheading for the jars, as well as the lids when they are imported with the jars, will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. None of the sample jars are marked with the country of origin. Two of the samples contain the statement: "product manufactured for: Brookside Import Specialties Branford, CT 06405." The third jar is blank.

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 134.1(d), Customs Regulations [19 CFR 134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported." Section 134.24 (b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container which reaches the ultimate purchaser.

The packers of the jars are considered to be the ultimate purchasers. Therefore, these jars may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the jars, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

The jars containing a reference to a domestic address present another difficulty, as such references are not acceptable unless the contents with which the containers will be packaged are of American origin. This marking is not acceptable absent sufficient evidence to satisfy the port director at the port of entry that the bottles will be filled only with wax made in the United States.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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