MAR-2 RR:NC:2:227 G86516
Ms. Laura Rogerson
Panache Ceramic Industries Ltd.
10519 – 123rd Street
Edmonton, Alberta
Canada, T5N 1N9
RE: Country of origin marking of imported ceramic tiles from Canada.
Dear Ms. Rogerson:
This is in response to your letter dated January 17, 2001, requesting a ruling on whether the proposed method of marking the container in which the tiles are imported with the country of origin in lieu of marking the merchandise itself is an acceptable country of origin marking for the imported tiles. A marked sample container was not submitted with your letter for review.
The subject merchandise, based on the information submitted, is ceramic wall and floor tiles, measuring in range from 1 inch by 1 inch to 8 inches by 16 inches, that will be imported in boxes imprinted with the marking “Made in Canada.” It is stated that these boxes will be sold to tile contractors who are cognizant of the country of origin and are the ones actually installing these tiles.
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. However, in this case, the ultimate purchasers of the tiles are the tile contractors who purchase and install this merchandise.
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 tiles by viewing the container (box) in which it is packaged, the individual tiles would be excepted from marking under this provision.
The ceramic tiles which are imported in containers (boxes) that are marked in the manner described above, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the tiles are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported merchandise provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division