The tariff classification of chair leg covers from China, Taiwan, or Hong Kong

NY L88533 November 1, 2005 CLA-2-63:RR:NC:N3:351 L88533 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification of chair leg covers from China, Taiwan, or Hong Kong Dear Ms. Tolchin: In your letter dated October 25, 2005, you requested a tariff classification ruling on behalf of your client, DMB Enterprises, LLC, of Norwalk, Connecticut. The submitted samples, identified as “Chair Sox,” are covers for bottoms of chair legs to protect floors, chairs, surfaces, etc. They are constructed of neoprene rubber that is covered with nylon knit fabric; this is considered a textile fabric for tariff purposes. The bottoms are covered with circular felt pads. You state that they will be sold in sets of four and sixteen. The applicable subheading for the chair leg covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You ask about country of origin marking. 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 Chair Sox is the consumer who purchases the product at retail. 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 package until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the Chair Sox by viewing the container in which it is packaged, the individual Chair Sox would be excepted from marking under this provision. The samples will be 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division