The tariff classification of paperboard receipt holder from China

N279429 October 14, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification; Marking TARIFF NO.: 4823.90.6700 Ms. Kelly Price Infinity Global 501 Bridge Street Danville, VA 24541 RE: The tariff classification of paperboard receipt holder from China Dear Ms. Price: In your letter, dated August 17, 2016, you requested a classification ruling. The ruling was requested for a paperboard receipt holder. You indicate that the request was submitted in response to our letter N277244; we note, however, that this letter regarded a shoe box. A sample of the receipt holder was submitted for our review and will be retained for reference. The article is identified as item M13336 – Alexander Wang Receipt Holder. The product is a small, coated paperboard folder measuring approximately 3.5” wide by 5” long. The folder has an internal two-sided pocket for holding a paper receipt. The receipt holder is given to the retail customer with a paper receipt at time of retail sale. The applicable subheading for the paperboard receipt holder will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free. In your letter, you request a country of origin marking ruling. You provide no information regarding origin or manufacturing, other than to state that the country of origin of the receipt holder is 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 paperboard receipt holders 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 paperboard receipt holders 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 paperboard receipt holders 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 gift boxes within the meaning of 19 U.S.C.1304. Because the paperboard receipt holder is insubstantial, not reusable for any other apparent purpose, and would likely be disposed of after purchase, we find that they are disposable. The ultimate purchaser is the retail location that provides the holder to the consumer. Therefore, the outermost container in which the receipt holders reach the ultimate purchaser is required to be marked to indicate the origin of its contents. 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