The tariff classification of a jewelry roll from China

N072461 September 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Bernard D. Liberati Morris Friedman & Company P.O. Box 1550 1153 Marlkress Road Cherry Hill, NJ 08003 RE: The tariff classification of a jewelry roll from China Dear Mr. Liberati: In your letter dated August 13, 2009, you requested a tariff classification ruling on behalf of your client, Keller Charles of Philadelphia. Your sample is being returned to you. A style number was not provided for the sample submitted. The item is a tri-fold jewelry roll constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, portability, and organization to jewelry and related accessories. The interior has two zippered pockets. There are two bands that hold rings and earrings in place. Each band secures at one end with a metal snap. The item also has a removable zippered pouch that attaches by two metal snaps. The jewelry roll is secured by a magnetic snap closure. When open, it measures approximately 6.5” (W) x 10” (L). The applicable subheading for the tri-fold jewelry roll will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. You have also requested a determination regarding an acceptable country of origin marking for the jewelry roll. The sample you submitted was not marked. However, you suggested that a paper hangtag could be attached to the zipper of the jewelry roll with a plastic holder. 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. 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. 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 jewelry roll is the consumer who purchases the product at retail, or who receives it as a gift. You have stated that the jewelry roll will be marked with a paper hangtag indicating the country of origin. Without a sample of the marked item, we are unable to make a determination as to the permanency and conspicuousness of the paper hangtag. Sewn on fabric labels are the usual method of marking for this type of item and if legible and conspicuous would be acceptable country of origin marking. 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/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division