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NY N020580

December 14, 2007



TARIFF NO.: 8708.99.8180

Frank Collins
LicenseLok, Inc.
126 Dartford Lane
Schaumberg, IL 60194-3927

RE: The tariff classification of a motor vehicle accessory from China

Dear Mr. Collins,

In your letter dated December 5, 2007, you requested a tariff classification ruling.

The item concerned is an automobile License Plate Frame. You state in your Ruling Request that these products will be purchased in bulk by automotive dealers and personalized with their respective logos. The License Plate Frames are rectangular in shape and constructed of black plastic.

In your Request, you propose classification of the License Plate Frame in subheading 8708.10.6050 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts and accessories of motor vehicles: Bumpers and parts: Parts: Other”.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".

General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.99.8180 of the HTSUS provides for “Parts and accessories of motor vehicles: Otheraccessories...: Other: Other: Other: Other: Other: Other”.

The applicable classification subheading for the License Plate Frame will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “accessories ofmotor vehicles : Otheraccessories:Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

In response to your requesting a ruling on whether the proposed method of marking the container in which the License Plate Frame is imported with the country of origin in lieu of marking the article itself is an acceptable country of origin marking for the imported. You state in your Ruling Request that the License Plate Frames will be boxed in batches of 200 with quantities varying from 2,000 to 500,000. The License Plate Frames will not be sold to the public but rather the automotive dealer will be the ultimate purchaser. A marked sample container was not submitted with your letter for review.

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 License Plate Frame is the consumer who purchases the product at retail. Therefore, upon importation into the United States, the master crate and subsequent boxes of License Plate Frames must be permanently marked “MADE IN CHINA”.

The License Plate Frames which are imported in containers that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d).

In response to your question regarding annual quantity limitations on this product the answer is no. At the present time there are no restrictions on this product being imported into the United States.

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

This ruling is being issued under the provisions of Part 177 and 134 of the Customs Regulations (19 C.F.R. 177; 19 C.F.R 134).

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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