anadian disposable printedpaperboard cartons, imported empty, and used to package foodproducts for sale in the U.S. The paperboard cartons, whichare printed and made in Canada, are not marked with acountry of origin. The cartons are shipped from Canada tothe U.S., knocked down, either packed in an outer cardboardcarton or shrink wrapped on a pallet. The outer cartons aremarked "Made in Canada." The shrink wrapped pallets bear asticker that identifies the product as of Canadian origin. You stated that the containers are imported by foodcompanies that use the containers to hold food products soldin the U.S.

HQ 561170 December 30, 1998 MAR-2 RR:TC:SM 561170 KSG CATEGORY: Marking Mike Leahy A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 Dear Mr. Leahy: This is in response to your letter of September 28, 1998, asking for a binding ruling on behalf of Ling Industries Inc., concerning the country of origin marking of Canadian paperboard containers imported empty to be used to package food products in the U.S. A sample was enclosed for our review. FACTS: The imported articles are Canadian disposable printed paperboard cartons, imported empty, and used to package food products for sale in the U.S. The paperboard cartons, which are printed and made in Canada, are not marked with a country of origin. The cartons are shipped from Canada to the U.S., knocked down, either packed in an outer cardboard carton or shrink wrapped on a pallet. The outer cartons are marked "Made in Canada." The shrink wrapped pallets bear a sticker that identifies the product as of Canadian origin. You stated that the containers are imported by food companies that use the containers to hold food products sold in the U.S. ISSUE: Whether the imported empty paperboard cartons must be marked with their own country of origin, or whether it is sufficient to only mark the outermost containers or shrink-wrapped pallets in which they are imported. LAW AND ANALYSIS: Section 304 of the 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. Congressional intent in enacting 19 U.S.C. 1304 was "that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlaender & Co., 27 C.C.P.A. 297 at 302; C.A.D. 104 (1940). Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.24(c)(1) provides that when disposable containers or holders, or usual containers which are goods of a NAFTA country are imported by persons or firms who fill or package them with various products which they sell, these persons or firms are the "ultimate purchasers" of these containers or holders or usual containers which are goods of a NAFTA country and they may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). The outside wrappings or packages containing the containers shall be clearly marked to indicate the country of origin. Section 134.24(a), Customs Regulations (19 CFR 134.24(a)), states that "disposable containers or holders are the usual ordinary types of containers or holders, including cans, bottles, paper or polyethylene bags, paperboard boxes, and similar containers or holders which are ordinarily discarded after the contents have been consumed." In Headquarters Ruling Letter ("HRL") 735588, dated February 10, 1995, Customs held that glass containers of Mexican origin imported to be filled with beverages by U.S. customers with products such as Coca-Cola were excepted from individual marking. In HRL 560487, dated September 23, 1997, Customs held that Canadian petri dishes, imported empty, and filled in the U.S. with microorganisms were "usual containers" and were excepted from individual country of origin marking. The imported product in the instant case is a paperboard carton, which is specifically listed in 19 CFR 134.24(a) as a disposable container or holder. Further, as a product of Canada, the imported product is a good of a NAFTA country and since these usual containers are imported by food companies that fill them in the U.S. with food products, pursuant to 19 CFR 134.24(c), the food companies are the ultimate purchasers of the containers and the imported articles are excepted from being marked with their own origin. The outermost containers and shrink- wrapped pallets in which the cartons are imported must be properly marked with the cartons' country of origin in satisfaction of the requirements of 19 CFR 134.24(c). HOLDING: The imported Canadian paperboard cartons are excepted from being marked with their own origin pursuant to 19 U.S.C. 1304(a)(3)(D). As required by 19 CFR 134.24(c), the outermost containers and shrink-wrapped pallets in which the containers are imported must be properly marked with the country of origin of the paperboard cartons. A copy of this ruling should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant Director, Commercial Rulings Division