The tariff classification of a plastic drink holder from South Korea

N277086 July 29, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kristina Derix 5F 176, Seochojungang-ro, Seocho-gu Seoul 06600 South Korea RE: The tariff classification of a plastic drink holder from South Korea Dear Ms. Derix: In your letter dated June 30, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Rainbow Holdermon drink holder and will be imported under your company’s brand name “Pot de miel”. This item is made of silicone plastic material. The item will be imported in one of the following seven colors: Coral, Yellow, Lime, Green, Blue, Dark-blue, Purple. The item measures approximately 41/3” in width by 2¾” in height by 11/3” in depth. The drink holder is designed to be stretched and pulled over various drink containers of various shapes and sizes such as juice boxes or small plastic bottles. This item enables toddlers to hold on to and sip from their drinks without spilling. The applicable subheading for the Rainbow Holdermon drink holder 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 rate of duty will be 3.4 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 https://hts.usitc.gov/current. You have also requested a marking ruling for the drink holder. You have stated that the drink holder is made in South Korea. The item itself is currently only marked with the brand name “Pot de miel”. You have further stated that the country of origin is not marked on the actual drink holder because of the size of the item. You have asked whether it is necessary to mark the actual drink holder with the country of origin or if it is sufficient to mark the country of origin on the packaging of the item. 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 drink holder is the consumer who purchases the product at retail. With regard to the permanency of a marking, Section 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, 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. 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 drink holder by viewing the container in which it is packaged, the individual drink holder 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 drink holder 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 drink holder provided the port director is satisfied that the article will remain in the marked retail package until it reaches the ultimate purchaser. With regard to your question about the invoicing of the drink holder, please be advised that we do not routinely issue rulings on such matters. Please refer to Section 141.86 of the Customs regulations (19 C.F.R. 141.86) which discusses invoicing requirements. You also requested a classification ruling for a lunch box. However, your inquiry does not provide enough information for us to give a classification ruling on that item. Your request for a classification ruling should include a sample of the lunch box in the condition it will imported into the United States. You must include the retail packaging and the sample should include your proposed method of indicating the country of origin. Please also provide the value of the box and the value of the fork and spoon set. Describe the circumstances under which this article will generally be used. For example, will it be used to transport the meal to school or work from the home? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request. 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 gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division