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NY B88127

October 3, 1997

MAR-2 RR:NC:N3:341 B88127


Ms. Tammy F. Hetrick
Burton Snowboards
80 Industrial Parkway
Burlington, VT. 05401


Dear Ms Hetrick:

This is in response to your letter addressed to this office dated July 10, 1997, and letter dated May 20, 1997, addressed to the Office of Regulations and Rulings, U.S. Customs Service Washington, D.C. You have requested a country of origin marking ruling for goods identified as a Polyvinyl Chloride (PVC) carrying bag for a snowboard and subject of prior classification ruling decision CLA-2-95:RR:NC:2:224 A88465, October 24, 1996. A marked sample was submitted with your letter for review. The bag is marked by means of a sewn in label which reads " Bag made in China". The bag, which is of the size and shape of a snowboard, is manufactured of a clear PVC sheeting material with reinforced sewn seams and a nylon coil zipper closure. The zipper tape is of a gold color fabric and the bag is imprinted " Burton". The sample is being returned as requested.

New York Ruling decision A88465 addressed the tariff classification of a clear PVC carrying bag, found to be specially shaped and fitted to contain a snowboard, of a kind which was suitable for long term use and said to be presented to Customs on importation containing the snowboard. The decision classified the snowboard and carrying bag according to General Rule of Interpretation 5(a) within tariff number 9506.11.4000 which provides, in part, for Snow-skis and other snow-ski equipment. The ruling indicated that if the bag were imported separately it would be classified within Heading 4202, HTSUSA.

Your letter of May 20, 1997 indicates that the bag is imported without the snowboard by the manufacturer/distributor and delivered to your facility wherein it is packaged with a snowboard of United States manufacture. Remaining bags are shipped to a third country wherein they are packaged with foreign manufactured snowboards and subsequently the boards and bags are imported into the United States.

The PVC snowboard carrying bag is suitable for long term use at least concurrent with the snowboard. The bag is of a kind intended for repetitive use and to provide storage, protection and a degree of portability to the snowboard. The bag is of a kind similar to those exemplars enumerated in Heading 4202, HTSUSA. If imported without the snowboard, the bag is classified within tariff number 4202.92.4500 which provides, in part, for travel, sport and similar bags, with outer surface of a sheeting of plastic. The rate of duty is 20 percent ad valorem. If imported with the snowboard, prior Customs decision NY A88465, October 24, 1996, would apply.

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.

With regard to the carrying bag, imported with or without the snowboard, since it is considered an imported article, subject to the provisions of GRI 5(a), and not disposable packing, it is required to be marked with the country of origin. The proposed marking of the imported PVC carrying bags , as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported bags.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Kevin Gorman at 212-466-5893.


Robert B. Swierupski

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