CLA-2-42:OT:RR:NC:N4:441
Randall Garcia
Jaime Maduro Customs Brokers & Freight Forwarders
P.O. Box 9022947
San Juan, PR 00902
RE: The tariff classification and marking of a pill case from China
Dear Mr. Garcia:
In your letter, dated March 11, 2011, you requested a tariff classification ruling on behalf of your client, Keller Crescent. Your sample will be returned to you.
Your sample was submitted without a style number. The item is a pill case; similar in design to a business card case. It is constructed of a plastic sheeting material that is not reinforced with a textile material. The case has an interior storage compartment and is designed to provide portability, protection, organization and storage to contraceptive pills. It measures approximately 3.75” (W) x 4.5” (L). The case is of a durable construction and suitable for repetitive use.
In your letter, you suggest classification under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of reinforced or laminated plastics. However, the case is made of cellular plastic sheeting that is not reinforced or supported with any textile materials. As such, it is not eligible for classification under that subheading.
The applicable subheading for the case will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
You have also inquired about the correct country of origin marking for the pill case.
You state in your letter that at the time of importation the outer shipping carton of the pill cases will be marked “Made in China”. After importation the importer will inspect the products and then will send the articles to a pharmaceutical company at which time they will be placed in a package with the pills. You have requested an exception from marking requirements because the articles will not be sold at retail but rather as packing for the pills.
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.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
You have indicated that the cases are not individually marked with the country of origin. Containers that are designed for or capable of reuse after the contents have been consumed must be individually marked to indicate the country of their own origin. See Section 134.23, Customs Regulations (19 CFR 134.23). In determining whether particular containers are reusable or disposable, Customs and Border Protection has considered both the construction of the container and its function.
The cases are of durable construction and suitable for repetitive use after the pills have been consumed. Accordingly, the ultimate purchaser of the case is the consumer who receives the case with the pills. Each pill case must be marked conspicuously, legibly and permanently to indicate its own country of origin. The unmarked, individual cases do not satisfy the requirements of 19 U.S.C. 1304 and 19 CFR 134.
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 http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division