CLA-2-96:OT:RR:NC:N4:433
Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921
RE: The tariff classification of the Pretty Palette travel product from China, Taiwan or Hong Kong.
Dear Ms. Tolchin:
In your letter dated April 27, 2010, you requested, on behalf of Michelle & Co., a tariff classification ruling. As requested, your sample will be returned to you.
The submitted sample is a personal toilet travel product which is trade marked under the name PrettyPalette. Descriptive literature states: the PrettyPalette is a travel product that allows female travelers to “travel-size” their beauty regiments. The items consist of a lightweight case made from plastic; eight empty screw top pots (two large pots, four medium pots and two small pots) made of plastic; cosmetic brush case made of plastic; adhesive labels and contents card; clear quart plastic bag; and a PrettyPalette Essential bag (containing: cotton swabs, exfoliating ovals, cotton rounds and a plastic spatula) made from plastic. This item is labeled, both on the plastic case and retail box, as the “PrettyPalette, Your beauty essentials, travel-sized.”
The applicable subheading for the travel product will be “9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure sets of heading 8214).” The rate of duty will be 8.1% ad valorem.
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/.
You state that the sample under review is a prototype made in the USA, and that the product may be manufactured in China, Taiwan or Hong Kong. Further both the plastic case and retail box are marked with your client’s name Michelle & Company followed by the United States address for the company.
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 134.1(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. In the case before us the ultimate purchaser of the travel product is the consumer who purchases the product at retail.
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 and Border Protection is satisfied that the PrettyPalette travel product will remain in its container (retail packaging box) until it reaches the ultimate purchaser and if the ultimate purchaser can determine the country of origin of the PrettyPalette travel items by viewing the retail box, the plastic case and the enclosed items within the case would be excepted from marking pursuant to 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d).
19 CFR 134.46, provides in pertinent part, where the name of any city or location in the United States, other than the county or locality in which the article was manufactured or produced appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least comparable size, the name of the country of origin precede by “Made in,” “Product of” or other similar meanings.
Additional marking requirements are applicable where, as here, the United States address is printed on both the plastic case and the retail packaging box. We find that neither the marking of the plastic case nor the retail packaging box to be in compliance with 19 CFR 134.46. Specifically, the sample provided, both on the plastic case and retail box is annotated ‘Made in China’ in a font size that is smaller than that of the United States address and with letters that are in an opaque and non-bolded state.
Upon correction of font size and the bolding (highlighting) of the lettering, clearly articulating the county of origin, the PrettyPalette travel product will not require marking on the plastic case, if the product is sold within its retail packaging box.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division