The tariff classification of a Pole Banner Bracket System from China

N064720 June 26, 2009 CLA-2-76:OT:RR:E:NC:N1:113 CATEGORY: Classification and Marking TARIFF NO.: 7616.99.5090 Mr. Dave Joyce Joyce Logistics, Inc. 111 South Independence Mall East, Suite 740 Philadelphia, PA 19106 RE: The tariff classification of a Pole Banner Bracket System from China Dear Mr. Joyce: In your letter dated June 11, 2009, on behalf of Beatty, Greg d/b/a USA Signs, you requested a tariff classification and marking ruling on a Pole Banner Bracket System. A copy of a retail catalog page showing similar kits and installation instructions for Banner Bracket Systems were submitted for our review. The subject merchandise is identified in your letter as a Pole Banner Bracket System. The kit includes brackets, clevis pins and kickout rings, nylon ties, rubber caps, band clamps, fiberglass rods, installation instructions, and a magnet. The aluminum brackets feature a recessed magnet that holds the bracket in place while the installer measures the distance between the top and bottom brackets prior to tightening the band clamps. The kits will be available with 24 inch, 30 inch or 36 inch fiberglass rods. The items in the banner kit will be packaged together ready for retail sale prior to shipment. You indicate in your letter that the kit as imported contains everything necessary to carry out the specific activity of hanging banners. You state that the exterior of the retail package will be marked with the country of origin. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The aluminum brackets impart the essential character of the set. Accordingly, the set is classified under heading 7616, HTSUS, which is the heading that applies to the aluminum brackets. In your letter you suggest classification for the Pole Bracket Banner System under subheading 8302.50.0000, HTSUS. However, the National Import Specialist that handles heading 8302, HTSUS, has stated that the brackets in this kit are not like the shelf brackets of subheading 8302.50.0000, HTSUS. In addition, they are not suitable for use on any of the articles enumerated in heading 8302, HTSUS. Consequently, the kit cannot be classified as a mounting or fitting of heading 8302, HTSUS. The applicable subheading for the Pole Banner Bracket System will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 also requested a ruling on whether marking the exterior of the retail packaging satisfies the marking requirements. 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. 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 Pole Banner Bracket System 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 container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the Pole Banner Bracket System by viewing the container in which it is packaged, the individual components would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the Pole Banner Bracket System is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported Pole Banner Bracket System provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division