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NY I88227

November 25, 2002

CLA-2-95:RR:NC:SP:225 I88227


TARIFF NO.: 9505.10.2500

Ms. Lydia S. Truce
12 Dominican Drive
San Rafael, CA 94901

RE: The tariff classification of Christmas tree ornaments from the Philippines.

Dear Ms. Truce:

In your letter dated October 22, 2002, you requested a tariff classification ruling.

You submitted various needlepoint samples, and state in your letter that you intend to export to the Philippines a painted canvas and yarns made of wool, cotton, silk, rayon, and metallic fibers that are made in the United States (although the samples provided were not all U.S. goods). Once there, these items will be “finished” into needlepoint Christmas tree ornaments and exported back to the United States.

You request consideration under subheading 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), for the U.S. material exported to the Philippines. Subheading 9802.00.50, HTS, provides for the assessment of duty on only the value of repairs or alterations performed on articles returned to the U.S. after having been exported for that purpose. However, the application of this tariff provision is precluded in circumstances where the operations performed abroad destroy the identity of the articles or create new or commercially different articles of commerce. Such is deemed to be the case in the situation described here since you are exporting canvas and fabric that is manufactured into Christmas tree ornaments.

The applicable subheading, if and only if the imported finished goods are Christmas tree ornaments, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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. In this case, marked with the country of origin, the Philippines.

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.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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