The tariff classification and marking of a toiletry bag from China

N232292 August 30, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Donna M. Mullins The Office Group Mullins International Solutions 37 Griffin Street McDonough, GA 30253 RE: The tariff classification and marking of a toiletry bag from China Dear Ms. Mullins: In your letter dated August 22, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Your sample, item CBC, is a toiletry bag constructed of polyvinyl chloride plastic sheeting that is 9 mils in thickness. The case is designed to provide storage, protection, portability, and protection to toiletry articles, cosmetics, and other personal effects during travel. It features an unlined interior compartment, reinforced seams, and a three-sided zipper closure that is lined with textile material. It measures approximately 7.5” (W) x 5” (H) x 2” (D). The sample has a white piece of tape affixed to its outer surface. The tape had hand written words in black ink which we presume was the country of origin marking although it was not legible during our examination. The ink on this piece of tape was smeared and easily removed when lightly touched. The applicable subheading for item CBC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20% ad valorem. 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. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is 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. The proposed marking of imported bag , as described above, is not conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported bag. 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, Thomas J. Russo Director National Commodity Specialist Division