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NY R04227

June 22, 2006

CLA-2-83:RR:NC:N1:121 R04227


TARIFF NO.: 8304.00.0000

Mr. Swapna Venkateswaran
Williams-Sonoma, Inc.
151 Union Street
Ice House 1 7th Floor
San Francisco, CA 94110

RE: The tariff classification of a tape dispenser from Vietnam and tape from Taiwan

Dear Mr. Venkateswaran:

In your letter dated June 15, 2006, you requested a tariff classification ruling.

The merchandise is described as the “Pottery Barn Nickel Home Office Tape Dispenser,” SKU 8189847. It consists of a zinc desktop dispenser, which is imported and sold with the adhesive plastic tape. The tape is shipped to Vietnam, where it is assembled with the dispenser.

Your letter states that you believe the roll of tape imparts the essential character to the good and that the correct classification of this product is 3939.10.2040, HTSUS. This office disagrees. Essential character is determined by factors, such as the nature of each component, its bulk, quantity, weight, value, or by the role of each component in relation to the use of the good. The zinc dispenser is clearly the most substantial portion of this product. It has the greatest value, bulk and weight. It is also re-usable, whereas the roll of tape will eventually be used up and replaced. Consequently, the essential character of this set is determined to be imparted by the tape dispenser.

The applicable subheading for the zinc tape dispenser and tape will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 percent ad valorem.

You have also requested information on the country of origin marking requirements of this merchandise. 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.

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.

In regard to this merchandise, both the dispenser and the tape must be marked with their individual country of origin.

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/.

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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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