MAR-2-48:OT:RR:NC:N1:130
Mr. Samuel Focarino
Comet Customs Brokers, Inc.
587 W. Merrick Rd.
Valley Stream, NY 11580
RE: The country of origin marking of a paperboard cosmetic container with sleeve from China
Dear Mr. Focarino:
In your letter, dated January 22, 2019, you requested a country of origin marking ruling on behalf of your client, Shipment Associates, Inc., dba The Balm. Samples were submitted for our review and will be retained for reference.
The product under consideration is a printed paperboard container that will be filled with a pan of cosmetic powder blush after importation into the United States. The container, constructed of coated paperboard, folds closed like a book, and includes a mirror on one interior side and a depression to hold the blush pan on the other. The container, when closed, slips into a four-sided paperboard sleeve that holds the container in the closed position. In your request, you inquire as to whether it is permissible to mark the container “Made in USA” as a reflection of the origin of the predominant product, the cosmetic blush. The container is manufactured in 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.
However, where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported in an empty state 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 cosmetic containers may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 19 CFR 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 cosmetic containers 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 within the meaning of 19 U.S.C.1304. Because the paperboard cosmetic containers are limited to a single use, cannot be refilled, and would be disposed of after the cosmetic is consumed, we find that they are disposable. The ultimate purchaser, therefore, is the manufacturer that fills the container with the cosmetic blush. Therefore, only the outermost container in which the paperboard cosmetic containers reach the ultimate purchaser is required to be marked to indicate the origin of its contents.
The paperboard cosmetic containers do not have to be individually marked with the country of origin, China. However, you indicate that they are marked “Made in USA” as the cosmetic product that will fill the container is manufactured in the United States. The paperboard containers are ordinary packaging and will lose their identity as separate articles of commerce when they are filled with the pans of cosmetic blush powder. The words “Made in the USA” refer to the cosmetic and not to the container, and such printing will not be considered misleading or deceptive, provided that the Customs officers at the port of entry are satisfied that the cosmetic blush is made in the United States.
While you do not request a classification ruling on the paperboard cosmetic containers, we find that it is necessary to inform you of additional requirements for imports of this product into the United States.
The applicable subheading for the paperboard cosmetic containers 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.90.6700, HTSUS, listed above.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division