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NY H85106

September 5, 2001

CLA-2-63:RR:NC:N3:351 H85106


TARIFF NO.: 6307.90.9925

Mr. Nick Bigami
Logistics and Insurance Team
Marubeni America Corp.
450 Lexington Ave.
New York, NY 10017-3984

RE: The tariff classification of “U.S. Home Flag Kit” from Pakistan.

Dear Mr. Bigami:

In your letter dated August 10, 2001, you requested a ruling on tariff classification.

You have sent us a U.S.-made version of an American flag set which you state will be made in Pakistan. The sample you sent contains the following: a 3’ x 5’ American flag of 100% polyester (or it may be what you call polyester-rich); three 2’ sections of metal tubing which, when assembled, will form a 6’ flagpole; a plastic eagle figurine for the top of the pole; a metal mounting bracket; two screws; two plastic “lock ties” to attach the flag and the eagle to the pole; an instruction leaflet.

The Explanatory Notes (EN’s) to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides that the term “goods put up in sets for retail sale” means goods that:
consist of at least two different articles which are, prima facie, classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.

Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The sample you have submitted fits the tariff definition of sets; the essential character of this set is imparted by the flag itself and, therefore, the entire set will be classified in accordance with GRI 3(b).

The applicable subheading for this product will be 6307.90.9925, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up textile articles: . . . national flags: of the United States. The general rate of duty will be seven percent ad valorem.

Your letter also asks if marking the outer packaging with the country of origin will be sufficient to bring the imported item into compliance. 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 flag set is 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 the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the flag set by viewing the package in which it is sold, the individual parts would be excepted from marking under this provision under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the package in which the “U.S. Home Flag Kits” are imported and sold to the ultimate purchaser in lieu of marking the individual parts themselves is an acceptable country of origin marking for the imported flag sets provided the port director is satisfied that the article 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 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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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