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NY K84017

March 25, 2004
CLA-2-39:RR:NC:SP:221 K84017


TARIFF NO.: 3926.90.9880

Ms. Marie Cullen
The William L. Johander Company
620 Mendelssohn Avenue, Suite #186
Minneapolis, MN 55427

RE: The tariff classification of the “Roll Buddy” (Style UG1998) from China.

Dear Ms. Cullen:

In your letter dated March 3, 2004, on behalf of Disher Design and Development, Target Stores and North American Membership Group, you requested a tariff classification ruling.

Samples were provided with your letter. The Roll Buddy is an open ring composed of molded plastic. It is designed to be placed around a roll of such items as wrapping paper, blueprints, posters, maps and similar items to keep them from unraveling. It serves the same purpose as a rubber band but avoids the ripping of the paper that sometimes accompanies the use of rubber bands. The Roll Buddy is available in three sizes. The samples are being returned as you requested.

The applicable subheading for the Roll Buddy will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also inquired about the country of origin marking requirements. You plan to mark only the packaging and not the product itself. You did not provide a sample of the marked packaging.

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 Roll Buddy 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 the Custom officers at the port of entry are 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 Roll Buddy by viewing the container in which it is packaged, the individual items would be excepted from marking under this provision.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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