The tariff classification of plastic containers manufactured in the United States, exported to Canada and returned to the United States.

NY 806427 February 16, 1995 CLA-2-39:S:N:N6:221 806427 CATEGORY: Classification TARIFF NO.: 9801.00.1098 Mr. Steve Sanders Fritz Companies, Inc. P.O. Box 1929 #2 12th Street Blaine, WA 98231 RE: The tariff classification of plastic containers manufactured in the United States, exported to Canada and returned to the United States. Dear Mr. Sanders: In your letter dated January 26, 1995 on behalf of Fraser Box & Trading Co., Ltd., you requested a tariff classification ruling. You have asked about the applicability of subheading 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS). Plastic containers used to package fish are manufactured in the United States, exported empty to Canada where they will be printed with the company logo and ingredients information, and then returned to the United States to be filled with fish for sale. The printing of the company logo and ingredients information does not preclude the plastic containers from duty free treatment under subheading 9801.00.1098. Based on the information submitted, the U.S.-origin plastic containers are eligible for duty-free treatment under subheading 9801.00.1098, HTS, when returned to the United States, provided the documentation requirements of 19 Code of Federal Regulations 10.1 are satisfied. You have also asked about the country of origin marking regulations. 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. Since the plastic fish containers are not of foreign origin, the marking requirements do not apply, and it is not necessary to mark the fish containers. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. 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, Jean F. Maguire Area Director New York Seaport