The tariff classification and country of origin marking of a pumpkin decorating kit assembled in Taiwan with components from China and Taiwan

NY F80921 January 20, 2000 MAR-2-95:RR:NC:SP:225 F80921 CATEGORY: Classification and Marking TARIFF NO.: 9505.90.6000 Mr. Raul Z. Parra Ted L. Rausch Co. P.O. Box 1397 Burlingame, CA 94011 RE: The tariff classification and country of origin marking of a pumpkin decorating kit assembled in Taiwan with components from China and Taiwan Dear Mr. Parra: In your letter dated December 14, 1999, received in this office on December 15, 1999, you requested a tariff classification and country of origin marking ruling on behalf of Salamander Graphix, Inc. An unmarked sample was submitted with your inquiry. The article submitted is a “Mr. Peter Pumpkin Head” decorating kit. The kit consists of one plastic nose, two plastic ears, two plastic eyes, one tea light candle, one paper sheet of stick-on pumpkin decorations and one pumpkin carving knife. The knife has a plastic handle and a 3-inch metal blade that is serrated along two edges. The length of the entire knife measures approximately 6 inches overall. The plastic ears and nose are backed with a hook and loop fastener adhesive. The plastic eyes have a protruding prong that insert into the pumpkin. All components will be imported together, ready for retail sale, in a plastic blister package. One may select from a variety of mouths and eyes portrayed on the stick-on sheet for application to the pumpkin in a mix and match process whereby any number of ghoulish appearances may be created. It is intended that the “dressed” pumpkin will be used to decorate the home for Halloween. According to your letter the plastic nose, ears and pumpkin carving knife will be made in China and the plastic eyes, stickers, and tea light candle will be made in Taiwan, R.O.C. The completed pumpkin decorating kit will be assembled in Taiwan. The applicable subheading for the “Mr. Peter Pumpkin Head” kit 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. Provided the candle is made in Taiwan, as stated, it will not be subject to the Anti Dumping Duty order on petroleum-wax candles from China. In regards to your question on country of origin marking, we refer to the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), which 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. 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. In the absence of a proposed manner of marking the goods, it is our suggestion that you mark the card insert of the “Mr. Peter Pumpkin Head” kit (using contrasting colors and reasonably sized print) to indicate the countries of origin for each individual article. For example, you might choose the following manner: “Ears, Nose and Knife - Made in China, Eyes, Stickers, and Candle - Made in Taiwan, Assembled in Taiwan.” Of course, alternative methods of marking exist and may be discussed with your local Import Specialist at the intended port of entry. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division