The tariff classification, marking and country or origin of a textile growing pot from India

N276216 July 1, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. William Yaffa BMT Commodity Corporation 950 Third Avenue, 10th floor New York, NY 10022 RE: The tariff classification, marking and country or origin of a textile growing pot from India Dear Mr. Yaffa: In your letter dated May 31, 2016, you requested a tariff classification ruling. You submitted a photograph of an item you call a growing pot. The pot is composed of non-woven polyester fabric treated with an ultraviolet process. The growing pot is sewn to resemble a tote bag with a square or rounded bottom and handles that are sewn onto both sides of the pot. The growing pot is sized from one gallon with a measurement of 7" wide and 7- 1/2" deep, to 400 gallons with a measurement of 73" wide and 28" deep. The growing pot is used to propagate and transfer plants and trees to different locations. CLASSIFICATION: The applicable subheading for the growing pot will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at https://hts.usitc.gov/current COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e) in pertinent part states, The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section: 6307.90      The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. As the fabric is made in India, the country of origin is conferred in India. 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 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 growing pots 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 growing pots by viewing the container in which it is packaged, the individual growing pot would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the growing pots are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported growing pots provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. You have stated that the marking for the growing pot will be sewn in tags marked “Made in India”. Therefore, if the markings "Made in India" appearing on sewn in tags and are legible, conspicuous and permanent within the meaning of 19 U.S.C. 1304 and section 134.41, Customs Regulations (19 CFR 134.41), relating to the method and manner of marking, the marking of the articles is acceptable according to 19 CFR 134.47.  In reference to the fiber content, information on these labeling requirements may be obtained at the Federal Trade Commission website at www.ftc.gov. For information on the acceptability of the marking on this product, you should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Ave, N.W., Washington, D.C. 20508 to ascertain whether the proposed marking satisfies their requirements. GSP: Articles classifiable under subheading 6307.90.9889, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division