COUNTRY OF ORIGIN MARKING OF IMPORTED ADHESIVE TAPE

N121579 September 29, 2010 MAR-2 OT:RR:NC:N4:421 CATEGORY: MARKING Mr. Damon V. Pike The Pike Law Firm, P.C. 127 Peachtree Street, N.E. Suite 923 Atlanta, GA 30303-1825 RE: COUNTRY OF ORIGIN MARKING OF IMPORTED ADHESIVE TAPE Dear Mr. Pike: This is in response to your letter dated May 11, 2010, which was received in this office on September 2, 2010, filed on behalf of Coroplast Fritz Müller & Co. KG, Germany. You have requested a ruling on whether marking the container in which tape rolls are imported with the country of origin in lieu of marking the individual tape rolls is an acceptable country of origin marking for the imported tape. A marked sample container was not submitted with your letter for review. The imported products are pressure sensitive adhesive tapes wound onto cardboard spools. There are two types of tape – one type is described as textile backed tape and the other is described as polyvinyl chloride (PVC) tape. You have outlined two different scenarios. In the first, textile backed tapes will be shipped as individual rolls, packed in a cardboard box. The boxes will be shipped to a distribution facility in Texas where an address label will be placed on the box for shipment to an unrelated U.S. customer. In the second, a certain number of PVC tape rolls, typically ten rolls, will be shrink wrapped. A set number of shrink wrapped roll stacks, generally four, will be placed in plastic bags. The plastic bags will be placed in cardboard cartons for shipment to the United States. Upon arrival at the distribution facility in Texas, the cartons of shrink wrapped and bagged PVC tape rolls will be labeled and then shipped to the U.S. customer in their condition as imported, i.e., in the same carton as used for shipment from Germany to the United States. You propose marking the cardboard cartons in which the loose adhesive backed tape rolls are shipped with an adhesive label with the words “Made in Germany” printed in lettering at least as large as any other lettering appearing on the carton. You also propose placing a label with the words “Made in Germany” on the outside of each plastic bag containing the four shrink wrapped stacks of PVC tape in addition to marking the cardboard cartons in which the PVC tape will be shipped. You request an exemption from marking the core of each tape roll with the country of origin. 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. The ultimate purchaser of the adhesive tape is the consumer who purchases the product at retail or the end user, e.g. the firm or company, who purchases the tape for its own use and not for further sale. 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 tape by viewing the container in which it is packaged, the individual rolls of tape would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). In such a case, marking the boxes in which the tape rolls are imported and sold to the ultimate purchaser in lieu of marking the individual rolls may be acceptable but only when the port director is satisfied that the tape rolls will only be sold in full carton containers to the ultimate purchasers and will not be otherwise sold or distributed. In this scenario, the cartons must be clearly and conspicuously marked to indicate the country of origin of the tape rolls. The carton marking that you describe would meet this requirement. This office notes, however, that you have not identified the parties you describe as the ultimate purchasers, have not described how the tape rolls will be used by those parties, and have not described any controls that prevent those parties from reselling the rolls. You indicate that the rolls will be shipped to the individual U.S. customer who purchases from your company. However, that customer is not the ultimate purchaser for country of origin marking purposes unless the customer is the last person who receives the tape rolls for its own use. There is no assurance that the individual tape rolls will remain in the marked cartons until they reach the ultimate purchaser. Therefore, each tape roll must be marked to indicate Germany as the country of origin. However, if you provide information that satisfies the port director that the tape rolls will reach the ultimate purchaser intact in the marked cartons, the individual rolls may be excepted from country of origin marking on a case by case basis. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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