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NY B81769

February 13, 1997

CLA-2-39:RR:NC:2:221 B81769


TARIFF NO.: 3923.21.0090

Mr. Joseph Young
Custom Stuff, Inc.
4181 N.W. 1st Avenue, Suite 4
Boca Raton, FL 33431

RE: The tariff classification of plastic bags from Hong Kong or China.

Dear Mr. Young:

In your letter dated January 21, 1997, you requested a tariff classification ruling.

A sample bag was submitted with your letter. The bag is said to be composed of polyethylene film, and will be used to package pillows.

The applicable subheading for the polyethylene bags will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

The sample plastic bag is not marked with the country of origin. Instead, the bag contains the statement, "Crafted with pride in the U.S.A."

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 plastic bags are considered to be the ultimate purchasers. Therefore, these bags 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 bags, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

The statement "Crafted with pride in the U.S.A,, presents another difficulty, since such a statement is not acceptable unless the contents with which the bags 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 bags will be filled only with pillows 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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