MAR-2-05 CO:R:C:V 734573 NL

District Director
U.S. Customs Service
P.O. Box 37260
Milwaukee, WI 53237-0260

RE: Country of Origin Marking - Rolls of Packing Material; "Made in USA" with Reference to Contents; HQ 734007, HQ 734240 followed.

Dear Sir:

This is in response to your memorandum dated March 31, 1992, in which you request Internal Advice concerning certain packing or wrapping material which is imported in bulk rolls.

FACTS:

The imported article consists of rolls of materials which, after importation, will be cut to size to make wrappers for collector trading cards. Each wrapper is cut in such a way as to bear a pre-printed "Made in USA" marking and two U.S. addresses. It is understood and accepted by your office that the name "USA" and the U.S. addresses refer to the origin of the trading cards and to their distributors. As imported the rolls, or at least their pallets, are marked to indicate Israel as their country of origin.

ISSUE:

Is it a requirement that the wrappers manufactured from the rolls be marked to indicate Israel as the country in which the material was printed or manufactured?

LAW AND ANALYSIS:

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked so as to indicate its country of origin to the ultimate purchaser in the U.S.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. While the marking requirements apply presumptively to any imported article, there are special provisions affecting the marking of containers and packaging materials. As provided at 19 CFR 134.24(c), when disposable containers are imported by persons who fill them with products which they sell, such persons are considered the ultimate purchasers of the imported containers, which are excepted from country of origin marking. It is required only that the wrappings or packages in which the containers reach the ultimate purchaser be marked with their country of origin.

In this instance it is clear that the material is of the kind described at 19 CFR 134.24(c), and that the person using it to package the trading cards is the ultimate purchaser. Accordingly, marking of the rolls or pallets of the materials is sufficient.

This marking is acceptable notwithstanding the words, "Made in USA", and the U.S. addresses which will appear on the material when it is cut into individual wrappings. In some cases, pursuant to 19 CFR 134.36(b), the appearance of such words would preclude an article's eligibility for exception from marking. Section 134.36(b) provides that an exception from marking shall not apply to any article or retail container bearing any words, letters, names or symbols described in 19 CFR 134.46 and 19 CFR 134.47 which imply that an article was made or produced in a country other than the country of origin.

Here there is no implication that the wrapper which will hold the container is of U.S. origin; the references are plainly to the U.S.-origin trading cards. The ultimate purchaser in the U.S. of the wrapping material is not likely to be misled as to its origin; he knows that it is of foreign origin, just as he knows that the cards are of U.S. origin. See HQ 734007 (March 6, 1991)(disposable cardboard backer cards may be imported with the marking "Made in USA" if used solely for packaging U.S. origin napkins); HQ 734240 (December 24, 1991)(collapsible tubes and aerosol containers excepted from marking under 19 CFR 134.24(c) even though marked "Made in USA" when imported to be filled with U.S. origin contents).

HOLDING:

The wrapping material may be excepted from marking pursuant to 19 CFR 134.24(c), and the requirements of 19 CFR 134.36(b) are not applicable. This finding will apply provided you are satisfied that in all instances the wrapping material will be used in the manner described above.

Sincerely,

John Durant
Director, Commercial
Rulings Division