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NY E88123

October 12, 1999

CLA-2-95:RR:NC:2:224 E88123


TARIFF NO.: 9506.39.0080

KLX, LLC c/o Lynx International
24760 S. Main Street
Carson CA 90745

RE: The tariff classification and origin marking of golf set from Taiwan.

Dear Ms. Martin:

In your letter of September 24, 1999, you requested a tariff classification and country of origin marking ruling.

The merchandise is a portable practice putting kit and consists of a golf club putter, two golf balls and putt return mechanism. The components are placed in a specially designed zippered case with the name ProPutt System™ impressed on the surface.

The applicable subheading for the ProPutt System™ golf club and putt return set, including its case, will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games; parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: Other, Other.” The duty rate will be 4.9 percent ad valorem.

Regarding the country of origin marking all the components of the ProPutt System™ are said to originate in Taiwan. We are further told that the completed set, meaning all the components including the storage/carry case, will be packaged in a lightweight cardboard box (we assume in Taiwan). Ten packaged sets (by that we believe you mean ten completed sets in their cardboard boxes) are packed into a shipping box in Taiwan and subsequently sold by your client to retailers over the Internet.

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.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the “Pro Putt System” kit is understood by us to be the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that an article or a set of components will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of an article or set by viewing the container in which it is packaged, the individual components of the set would be excepted from marking under this provision.

The ProPutt System™ golf club and putt return set, if imported in a container that is marked in the manner described above, is itself excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the Pro Putt System™ is imported and sold to the ultimate purchaser in lieu of marking any of the components of the article themselves is an acceptable country of origin marking for the imported golf set provided the port director is satisfied that the article or set of components will remain in the marked container until it reaches the ultimate purchaser.

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 Tom McKenna at (212) 637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

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