United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 886962 - NY 887090 > NY 887001

Previous Ruling Next Ruling
NY 887001

June 24, 1993

CLA-2-39:S:N:N6:221 887001


TARIFF NO.: 3926.90.9590

Mr. Lanell Holder
Fritz Companies, Inc.
8820 Royal Lane North
Irving, TX 75063

RE: The tariff classification of plastic zipper pockets from Taiwan.

Dear Mr. Holder:

In your letter dated May 27, 1993, on behalf of J.L.N. Inc., you requested a tariff classification ruling.

The sample submitted with your letter is made from embossed plastics sheeting, sewn to form a pocket measuring approximately 7 inches by 4 1/2 inches. It has a zipper closure approximately 1 inch from the top edge of the front panel. After importation, the pocket will be sewn into the rear lining of a handbag at J.L.N.'s manufacturing facility in Texas.

The applicable subheading for the zipper pocket will be 3926.90.9590, 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.

You also request a ruling as to whether these products must be marked to indicate Taiwan as the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the United States must be legibly and conspicuously marked to indicate the country of origin to an ultimate purchaser in this country, unless certain exemptions are applicable. Section 304 (a)(3)(H) provides that if an ultimate purchaser, by reason of the circumstances of the importation, necessarily knows the country of origin of the article, the article need not be marked to indicate its origin. A manufacturer in the United States is considered to be the ultimate purchaser if the processing performed is such that the imported article loses its identity or its independent functional significance and becomes an integral part of a new article with a new name, character and use.
The zipper pocket loses its identity and individual functional significance as a result of the manufacturing processes performed in the United States. Since J.L.N. imports the pockets directly from the manufacturer in Taiwan and produces the finished handbags in the United States, then by virtue of the circumstances of the transaction, J.L.N., as the ultimate purchaser, necessarily knows the country of origin. Accordingly, the zipper pockets may be excepted from individual marking pursuant to 19 U.S.C. 1304

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 imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Acting Area Director

Previous Ruling Next Ruling