MAR-2-05 CO:R:V:C 734701 AT

Sondra Wain, President
Wain Glove Corporation
One Claridge Drive, PH4
Verona, New Jersey 07044

RE: Country of origin marking requirements for imported industrial work gloves; 19 U.S.C.1304 (a)(3)(D); 19 CFR 134.32(d); 19 CFR 134.1(d); C.S.D. 89-89.

Dear Ms. Wain:

This is in response to your letter dated June 10, 1992, in which you seek a ruling on the country of origin marking requirements for imported industrial working gloves. Samples of the gloves were submitted for examination. We regret the delay in responding.

FACTS:

You state that Wain Glove Corporation imports industrial work gloves from various foreign countries. You also state that in most cases the gloves are individually marked with the country of origin. However, there are times when marking is not practical (for example, when gloves are already produced and Wain Glove Corporation purchases stock lots).

The gloves are sold to industrial plants where they are given to the employees free of charge. You state that the gloves are packaged in poly bags, each of which contains one dozen pair, which are properly marked with the country of origin. No sample of the poly bags with the marking was submitted for review. Further, the gloves will be shipped in a carton containing several dozen poly bags which is also properly marked with the country of origin.

ISSUE:

May individual pairs of gloves packed and sold by the dozen be excepted from country of origin marking? 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 in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or 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 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

Among the exceptions from country of origin marking is 19 U.S.C. 1304(a)(3)(D), also provided for in section 134.32(d), Customs Regulations (19 CFR 134.32(d)). That section provides that articles for which the marking of their containers will reasonably indicate the country of origin of the articles may be excepted from country of origin marking. However, for the exception to apply Customs must be satisfied that the articles will reach the "ultimate purchaser" in the original, properly marked containers in which the articles were imported. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)), defines the "ultimate purchaser" as generally the last person in the United States who will receive the article in the form in which it was imported.

Customs has previously ruled that a plant or concern which purchases gloves for use by its employees is considered the ultimate purchaser, and that the gloves may be excepted from individual country of origin marking pursuant to 19 U.S.C. 1304(a)(3)(D) and 19 CFR 134.32(d). See, C.S.D. 89-89 (March 18, 1989); HQ 732973 (December 20, 1989). It is our opinion that the circumstances you describe are substantially the same, and accordingly that the industrial plant is the ultimate purchaser of the gloves. They may be excepted from individual country of origin marking as set forth below.

HOLDING:

Imported industrial gloves may be excepted from individual country of origin marking pursuant to 19 U.S.C. 1304(a)(3)(D) and 19 CFR 134.32(d), provided they are imported in their properly marked poly bags (a fact we cannot determine since a marked sample poly bag was not submitted for review), and the district director of Customs at the port of entry is satisfied that the gloves will be used only in the manner described above and that the ultimate purchaser, the industrial plant, will receive the gloves in their original unopened marked container.

Sincerely,

John Durant, Director