U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification and country of origin marking of a plastic canister from China.
N032066 July 18, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification; Marking TARIFF NO.: 3923.90.0080 Mr. Graham Summerfield Jackel Inc. 259 Homestead Road Hillsborough, NJ 08844 RE: The tariff classification and country of origin marking of a plastic canister from China. Dear Mr. Summerfield: In your letter dated June 24, 2008, you requested a tariff classification and country of origin marking ruling. The sample provided with your letter is a disposable container that will be imported empty and used to package solid deodorant for retail sale. The canister is made of molded plastics. It measures approximately 4 inches in height and 1 7/8 inches in diameter and has a threaded cap. The applicable subheading for the plastic canisters will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You have also asked about the country of origin marking requirements. The canisters will be imported in cartons of 100 canisters. The cartons will be marked “Made in China.” The canisters are printed with the name of the product, a list of ingredients, the name and address of the domestic distributor and the words “Made in USA.” Section 304 of the Tariff Act, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the United States shall be legibly and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Section 134.24(b), Customs Regulations provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container which reaches the ultimate purchaser. Section 134.24(c)(1) of the Customs Regulations provides that when disposable containers or holders are imported by persons or firms who fill or package them with products they sell, these persons or firms are the ultimate purchasers of the containers or holders. In such a case, the containers may be excepted from individual marking under 19 U.S.C. 1304(a)(3)(D) as long as the outside wrappings or packages are marked to indicate the country of origin of the containers. The instant plastic canisters are considered to be disposable containers. When imported empty they need not be individually marked provided the shipping containers in which they are imported are marked to indicate the country of origin and the Customs officers at the port of entry are satisfied that the marked shipping containers will reach the ultimate purchaser unopened. Although the canisters are marked “Made in USA,” it is clear that such marking relates to the origin of the deodorant that is to be packaged in the canisters, and not to the canisters themselves. The marking will not be considered to be misleading or deceptive, provided that the Customs officers at the port of entry are satisfied that the canisters will only be used to package deodorant that is made in the United States. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division