The tariff classification and marking of the “neat roll”™ from China

N129279 November 22, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification and Marking TARIFF NO.: 7326.90.8588 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification and marking of the “neat roll”™ from China Dear Ms. Tolchin: In your letter dated October 18, 2010 you requested a tariff classification ruling on behalf of your client, Ms. Jessica Walkey. The samples which you submitted are being returned to you as requested. The merchandise concerned is described as the “neat roll”™. One sample is a coiled, band encased in a textile fabric. The fabric “neat roll”™ attracts a magnet so it is therefore either made of iron or steel. The fabric “neat roll”™ measures approximately 9 ½ inches in length by 1 ¼ inches wide. The second sample submitted is a coiled, band encased in vinyl (plastic). The vinyl “neat roll”™ measures approximately 9 ¾ inches in length by approximately 1 ¼ inches wide. The vinyl “neat roll”™ also attracts a magnet and it is therefore either made of iron or steel. You indicated that the item is intended to secure non rolled materials, such as gift wrap, art paper, posters, newspapers, cords, wires and ropes. You also stated that to use the item, the user would uncoil the band and place the “neat roll”™ around the item which is to be held together. In your letter, you asked if there are any special marking requirements for the “neat roll”.™ You inquired as to whether the words, “Made in China” can be printed directly on the product or if it can be printed on the packaging as an acceptable country of origin marking. 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 United States 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 United States 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 United States 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 “neat roll”™ 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 “neat roll”™ by viewing the container in which it is packaged, the “neat roll” ™ would be excepted from marking under this provision. Accordingly, marking the container in which the “neat roll”™ 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 “neat roll” ™ provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. The applicable subheading for the “neat roll”™ will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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/. 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