The tariff classification of a plastic cookie-cutter and an MDF display from Germany

N145175 February 25, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 4420.90.8000 Mr. Philipp Berief Phil Goods Bartningallee 16 Berlin 10557 Germany RE: The tariff classification of a plastic cookie-cutter and an MDF display from Germany Dear Mr. Berief: In your letter dated January 26, 2011, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as a cookie-cutter and another item that is identified as a point-of-sale display. The cookie-cutter is made of acrylonitrile-butadiene-styrene (ABS) plastic material and is in the shape of the Statue of Liberty. It measures 5.59” in height by 2.2” in width by 0.75” in depth. This item will be available in the following four colors: red, blue, yellow and green. The cookie-cutter will be imported packaged for retail sale and will be marketed for household use. It will be sold in kitchenware-shops, souvenir-shops, non-book sections of book dealers, design-shops, museum-shops and gift shops. The point-of-sale display is made of medium density fiberboard (MDF). It measures 11” in height by 5.1” in width by 7.1” in depth. This item will be used to display the retail packages of cookie-cutters at the locations at which the cookie-cutters will be sold. The applicable subheading for the cookie-cutter will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the point-of-sale display will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94: other: other. The rate of duty will be 3.2 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 requested a marking ruling for the cookie-cutter. You have stated that the cookie-cutter and its retail package are both made in Germany. You have asked whether it is necessary for the words “Made in Germany” to be included in the molding process of the plastic cookie-cutter itself or if it is sufficient to mark the retail package with the words “Made in Germany.” 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 cookie-cutter 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 cookie-cutter by viewing the container in which it is packaged, the individual cookie cutter would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the retail package in which the cookie-cutter 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 cookie-cutter provided the port director is satisfied that the article will remain in the marked retail package 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division