CLA-2-42:OT:RR:NC:N4:441
Ms. Kristina Derix
Efolium Co., Ltd.
3.4F 151, Seochojungang-ro, Seocho-Gu
Seoul 06596 South Korea
RE: The tariff classification of a lunch box from South Korea
Dear Ms. Derix:
In your letter received in this office on February 24, 2017, you requested a tariff classification and marking ruling.
The subject merchandise, the Pots de Miel – Lunch Box, is a molded plastic, rectangular shaped box, with rounded corners. It will be imported packaged ready for retail sale with two storage containers and a plastic fork and spoon. For classification purposes, the lunch box with the storage containers and fork and spoon are considered to be a set, and will be classified accordingly. The lunch box will impart the essential character of the set, General Rule of Interpretation 3(b) noted.
The lunch box consists of a removable, hinged cover with carry handle, two interior stacking containers with lids, a fork and spoon. The item separates from the hinged top to uncover the two individual storage containers with lids and the fork and spoon. One container has a removable plastic separator which divides the interior storage area in half and measures approximately 6½” (w) x 2¼” (h) x 3” (d). The other container has an open storage area, incorporates grooves on its lid to accommodate the included fork and spoon and measures approximately 7½” (w) x 3” (h) x 4¼” (d). The interior storage containers are designed to hold portions of foods such as fruits and vegetables. The lunch box measures approximately 8” (w) x 9” (h) x 4” (d).
In your letter you suggest that the lunch box should be classified as a plastic article in subheading 3924.10.0000, HTSUS. Chapter Note 2(m) of Chapter 39, HTSUS, specifically states that Chapter 39 does not cover trunks, suitcases or other containers of heading 4202. A molded plastic lunch box is a container akin to those named in heading 4202 and as such is classifiable in Heading 4202, not in Chapter 39.
The applicable subheading for the lunch box of molded plastic will be 4202.12.2120, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcase, school satchels and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, trunks, suitcases, vanity cases and similar containers, structured, rigid on all sides. The general rate of duty is 20 percent ad valorem.
You have also requested a marking ruling for the lunch box. You have asked whether it is acceptable to mark the item with a removable sticker. The sample you provided was marked with the words, “Made in Korea,” printed in black ink on a white self-adhesive sticker adhered to the bottom of the article.
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. In this case, the ultimate purchaser of the lunch box is the consumer who purchases the product at retail.
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.
The proposed marking of the imported lunch box as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported lunch box.
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.
Your inquiry does not provide enough information for us to give a ruling on the eligibility of your product for special duty treatment under the Korean Free Trade Agreement. Your request for a ruling should include a statement as to whether the item will be exported directly to the United States from the producing country. You must also provide the country of origin for each of the components of the finished item and a detailed list of each manufacturing process including the country where each step took place. When this information is available, you may wish to consider resubmission of your request. We will retain your sample for sixty days.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division