The tariff classification of a “sport folder” from China

N279372 October 14, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Ms. Kelly Price Infinity Global 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a “sport folder” from China Dear Ms. Price: In your letter, dated May 31, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on September 15, 2016. The ruling was requested for a “sport folder”. A sample was submitted for our review and will be retained for reference. The article is identified as item M15858-TB Sport Folder, a coated paperboard folding container. The sport folder, which measures 8” wide by 6.5” high by 3.5” deep, is in the form of a folding paper “grocery-type” bag with a flap closure. The sport folder is manufactured from a heavy paper or light paperboard weighing 190 g/m², and has a separate rectangular piece of paperboard inserted in the bag’s bottom for reinforcement. The flap closes by means of a hook and loop closure, and has a striped, textile, grosgrain ribbon affixed to the flap’s edge. You state that the sport folder is used by retail establishments to package small accessories at time of purchase. The applicable subheading for the sport folders will be 4819.50.4060, Harmonized Tariff Schedule of the United States, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Other. The rate of duty will be free. In your letter, you request a country of origin marking ruling. You do not indicate any information regarding manufacture of the sport folders except to state that they are made in China. 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. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. 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 the sport folders are fully manufactured in China, they are to be marked “Made in China” or “Product of China”. Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the sport folders may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)." In order to determine whether the sport folders are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the sport folders within the meaning of 19 U.S.C.1304. Because the sport folders are constructed of a heavy, coated paper, have a textile tab, a hook and loop closure, and a paperboard reinforcement, we find that they are reusable containers. The ultimate purchaser is the retail customer. Therefore, each sport folder is required to be marked to indicate the country of origin. 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. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division