The tariff classification and country of origin marking of a stuffed scarecrow and stuffed jack-o-lantern figure from China

NY C81729 December 11, 1997 CLA-2-95:RR:NC:SP:225 C81729 CATEGORY: Classification and Marking TARIFF NO.: 9502.10.0010; 9505.90.6000 Mr. Arlen T. Epstein Serko & Simon, LLP 1 World Trade Center Suite 3371 New York, N.Y. 10048 RE: The tariff classification and country of origin marking of a stuffed scarecrow and stuffed jack-o-lantern figure from China Dear Mr. Epstein: In your letter dated November 13, 1997 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. You have submitted two varieties of stuffed decorative articles. The "Scarecrow Fabric Round Halloween Doll", item #4415(b), is a stuffed representation of a scarecrow figure. The item is composed of a stuffed round body with a wooden stick that runs horizontally through the figure's neck giving the appearance of outstretched arms. The figure's hair is made of straw and juts out from beneath a fabric hat decorated with a tiny black bird figure. A wire is threaded through the wooden stick and extends from one end, over the scarecrow's head, and down to the opposite end of the stick. The wire may be used to hang the figure. The "Jack-O-Lantern Fabric Round Halloween Doll", item #4415(a), consists of a textile stuffed jack-o-lantern figure. A black jack-o-lantern face is stitched to an orange, pumpkin shaped, article. The head of a black bird is stitched to the top of the orange pumpkin in place of a stem. The black bird's head has beaded eyes and a yellow beak. It wears a fabric hat decorated with straw and a soft tiny black bird figure. A wooden stick runs horizontally between the top of the jack-o-lantern and the bird's head. A wire is threaded through the wooden stick and extends from one end, over the bird's head, and down to the opposite end of the stick. The wire may be used to hang the article. According to your letter, both items will be manufactured in China from polyester fabric produced in Taiwan. The fabric will be sent to China in uncut bolts where it will then be cut to shape, sewn, stuffed and assembled into the finished products. The applicable subheading for the "Scarecrow Fabric Round Halloween Doll", item #4415(b), will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free. The applicable subheading for the "Jack-O-Lantern Fabric Round Halloween Doll", item #4415(a), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. In regards to country of origin, 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. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of marking laws and regulations. Substantial transformation is a manufacture which results in an article having a name, character or use differing from that of the constituent article. In this case, the operations of cutting, sewing and further processing of the fabric that occur in China constitutes a substantial transformation. Therefore, for marking purposes the country of origin for both decorative items will be China. 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. The proposed marking of "Made in China" satisfies the requirements of 19 CFR 134.47 and is an acceptable country of origin marking for the imported "Fabric Round Halloween Dolls". In a phone conversation, you had kindly agreed to allow us to retain the sample of the jack-o-lantern figure for training purposes. Your sample of the scarecrow figure is being returned as requested. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division