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NY N024859

March 27, 2008

MAR-2 OT:RR:NC:N3:351


Mr. Brett Ian Harris
1200 G Street, Suite 800
Washington, DC 20005


Dear Mr. Harris:

This is in response to your letter dated March 14, 2008, on behalf of Global Textile Alliance, Inc., of Colfax, N. C., requesting a ruling on whether the proposed method of marking a container in which boxspring covers are imported with the country of origin in lieu of marking the articles themselves is an acceptable country of origin marking. A marked container was not submitted with your letter for review, but a sample of the boxspring cover was submitted. The sample was examined and disposed of.

The boxspring cover is comprised of three textile fabrics. The top layer is a stitch-bonded polyester nonwoven fabric. The sides and edges are composed of an embroidered textile fabric. A nonwoven flame-retardant fabric, consisting of rayon, polyester, and modacrylic fibers, is laminated to the embroidered fabric. After importation, the item is fitted over and stapled to a finished boxspring.

The applicable subheading for the boxspring cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

In your letter you also asked about proper country of origin marking for the boxspring cover. You state that the completed cover will be imported by your client and sold to unrelated boxspring manufacturers in the U.S. Your client proposes to mark each shipping carton with the country of origin of the boxspring cover, China.

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 boxspring cover is the boxspring manufacturer that purchases the product for incorporation into the finished boxspring.

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 boxspring cover by viewing the container in which it is packaged, the individual boxspring cover would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the containers in which the boxspring covers are imported and sold to the ultimate purchaser in lieu of marking the boxspring covers individually is an acceptable country of origin marking for the imported boxspring covers, provided the port director is satisfied that the articles will remain in the marked container until they reach the ultimate purchaser.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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