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NY M84031

June 27, 2006

CLA-2-39:RR:NC:SP:221 M84031


TARIFF NO.: 3926.90.9880

Ms. Sasha Yang
Packing-Matrix International, Inc.
1860 Osprey Bluff Blvd.
Orange Park, Fl 32003

RE: The tariff classification and country of origin marking requirements of plastic display trays from China.

Dear Ms. Yang:

In your letter dated May 30, 2006, you requested a tariff classification ruling.

The submitted illustration depicts polystyrene display trays. These vacuum formed trays will come in four different sizes. Your letter of inquiry states that the plastic trays will have a product label attached to the front and they will be packed 20 pieces per corrugated shipper. You further state that after importation into the United States, the trays will be used as a retail sales display for hair treatment products. The trays will not be sold to end users.

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

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

You state that the actual tray will not be marked with the country of origin, but each corrugated shipper will be marked with the product name and will indicate that the contents are made in China. You ask if this will satisfy the country of origin marking requirements.

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 tray is the storeowner who will use the display tray to market hair products.

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 display tray by viewing the container in which it is packaged, the individual trays would be excepted from marking under this provision. Marking the container in which the trays are imported and sold to the ultimate purchaser in lieu of marking the article itself would be an acceptable country of origin marking for the imported trays provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.

However, noting the fact that the trays are packaged 20 to a shipping carton, this exception applies only to shipments to retail stores in full lots of 20 pieces. This office considers it likely that the display trays may be sold other than in full cartons. In such a case, each tray would have to be marked with the country of origin.

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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