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NY C83395

February 11, 1998

CLA-2-44:RR:NC:2:230 C83395


TARIFF NO.: 4420.90.8000

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas/Fort Worth Airport, TX 75261

RE: The tariff classification and marking of a wooden display case for flags from Indonesia

Dear Ms. Wood:

In your letter dated January 8, 1998, on behalf of Greco Frame & Supply Inc., you requested a tariff classification ruling. In addition, you requested a ruling on whether the proposed marking with an insert sheet is an acceptable country of origin marking for the product.

The product to be ruled on is a wooden case/frame for flags. A sample of the case was submitted which will be returned to you as you requested. The sample is a triangular shaped case measuring 16-1/2 inches wide by 8-1/2 inches high. The three wooden sides are 3-1/4 inches deep and have grooves designed to hold a glass cover in the front. The case has a wood backing held in place by rotating clips. The case is designed to hold and display a flag and be placed on top of other furniture. It will be imported in various sizes and it will have a glass cover when imported.

The flag case also contains a triangular sheet of paper the same size as the wood backing. The paper is printed with a blue background and white stars. In the center are large red letters stating "OAK FLAG CASE." Centered underneath that are smaller red letters stating "Fits 3'x 5' Flag". In smaller white letters on the left hand side of the bottom row are the words "Made in Indonesia." Also on this row are the name of "Greco Frame and Supply" in the middle and "Item #6510" on the right hand side. Although not the largest lettering, the country of origin marking is nonetheless easily visible in its contrasting white color to the blue background.

The applicable subheading for the flag display case will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.6 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 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 for in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser is able to find the marking easily and read it without strain.

We assume that the paper insert with the country of origin marking will be imported inside the flag case sealed with a clear unobscuring glass cover. Furthermore, the paper insert will remain in the case, unaltered, until it reaches the ultimate purchaser.

The proposed marking of the imported flag case, 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 wooden flag display cases.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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