CLA-2-42:OT:RR:NC:N4:441
Mr. Kuldip Gill
Elegant Nurse, LLC
597 Pendragon Street
Manteca, CA 95337
RE: The tariff classification of a stethoscope case from China
Dear Mr. Gill:
In your letter, received in our office April 25, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
The subject merchandise, a stethoscope case, is constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, portability and organization to its contents. The interior has an unfitted, lined storage compartment and a zippered, mesh pocket under the lid. The exterior has a zippered closure around three sides of the case and a carrying handle on the top. The case measures approximately 10” (h) x 4” (w) x 2 ¼” (d).
You suggest classification of the stethoscope case in subheading 3926.90.10, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of plastic and articles of other materials of Headings 3901-3914: Other: Other or 4202.29.10, HTSUS which provides for Handbags, whether or not with shoulder strap, including those without handle: Other: Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: Of plastics. While we agree that the submitted sample is an article of Heading 4202, it is not a handbag and will be classified elsewhere within Heading 4202.
The applicable subheading for the stethoscope case will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The rate of duty will be 17.6 percent 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 the World Wide Web at https://hts.usitc.gov/current.
You have also requested guidance on the proper country of origin marking for your merchandise. The submitted sample is not marked, but you have indicated in your letter that the cases will be imported in bulk in plastic bags that are labelled with the country of origin as well as product information. They will be sold to Amazon and then resold by Amazon after importation.
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 stethoscope cases are the consumers who purchase the product at retail. Amazon is not the ultimate purchaser. The marking must be sufficiently permanent to reach the ultimate purchaser after the bulk shipment is separated by Amazon, stored, and shipped to Amazon’s customer. The plastic bags are not adequate to insure the country of origin will remain on the case and be clear to the final purchaser when they receive the product. Thus, each case must be individually and permanently marked with, for example, a textile label sewn into the interior or permanently printed lettering in a contrasting color. We recommend you submit a marked sample for a binding ruling when one becomes available.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division