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NY R00062

February 4, 2004
CLA-2-39:RR:NC:SP:221 R00062


TARIFF NO.: 3926.90.9880; 4819.50.4040; 6307.90.9889

Mr. Eugene Cheng
The Apparel Group, Ltd.
5080 Spectrum Drive, Suite 800 East
Addison, Texas 75001

RE: The tariff classification of packaging materials for a shirt from China.

Dear Mr. Cheng:

In your letter dated January 7, 2004, you requested a tariff classification ruling.

Photocopied pictures were provided with your letter. The packaging materials consist of a plastic tie support to hold a tie to a packaged shirt, a polyester filament yarn belly band for product identification, and a paperboard box with a plastic cover. The cardboard box and plastic cover are classified together. After importation, these items will be used to package a shirt for retail sale.

The applicable subheading for the plastic tie support 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.

The applicable subheading for the paperboard box and its plastic cover will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain specified kinds of) rigid boxes and cartons, of paper or paperboard. The rate of duty will be free.

The applicable subheading for the belly bands will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, of textile material, other. The rate of duty will be 7 percent ad valorem.

You also inquired about the country of origin marking requirements. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs Regulations [19 C.F.R. §134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported." Section 134.24(b), Customs Regulations [19 C.F.R. §134.24(b)], provides that disposable containers, not designed or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container that reaches the ultimate purchaser.

The packers of the shirts are considered to be the ultimate purchasers of the paperboard boxes, belly bands and plastic tie supports. Therefore, these items may be excepted from individual marking provided the shipping containers in which the packaging items are imported are marked to indicate the country of origin of the paperboard boxes, tie supports and belly bands, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

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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