CLA-2-33:OT:RR:NC:N3:140
Mr. James Y. Choh
DK Express Inc.
500 W. 190th St., #200
Gardena, CA 90248
RE: The Country of Origin of Body Fantasies® Cotton Candy Moisturizing Lotion from Thailand
Dear Mr. Choh:
In your letter dated August 12, 2019, you requested a tariff classification ruling on behalf of your client, Fantasia Accessories.
In your ruling request letter, and follow up email, you indicated that you are moving production for the instant merchandise from China to Thailand. You provided the following description of the product and its processing.
The product is a called Body Fantasies® Cotton Candy Moisturizing Lotion. You indicate that all formulation and blending of the product is performed in Thailand. You indicate that all ingredients are produced, formulated and mixed in Thailand. The product is then shipped to China for labeling and filling of the bottles. The bottled product is shipped back to Thailand for retail packaging, and then shipped to the United States.
The product is indicated to be used by applying to the skin, to provide a “moisturizing effect.” It is stated to be a special blend of moisturizers for care of the skin. It is also blended with fragrance oil that provides a pleasant scent.
You provided a picture of a finished product in a tube. Images of the front and back of the product were supplied. The front of the tube has the wording “Body Fantasies Signature” and “Cotton Candy” along with “Fragrance Moisturizing Lotion.” An image of cotton candy is also on the front of the tube. It has the words Body Fantasies Signature on the back label. The label also states: “Pamper your skin with a special blend of moisturizers, including shea butter and Vitamin E, combined with our fresh clean fragrances.” Other text directs the user to (in-part): “Smooth into skin until absorbed.” The image provided had the words Made in China on the label. In a follow up email you indicated that this was an image of an older product. No sample or updated marked image was supplied.
The applicable subheading for the Body Fantasies® Cotton Candy Moisturizing Lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure of pedicure preparations: Other: Other: Other. The rate of duty will be free.
The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. Among the metrics used to define “substantial transformation” are a change to the merchandise which creates a product with a new name, character and use.
With respect to the Body Fantasies® Cotton Candy Moisturizing Lotion, the labeling and filling of the bottles in China does not result in a new product having a distinctive name, character and use. Therefore, in our opinion, the Body Fantasies® Cotton Candy Moisturizing Lotion would remain a product of Thailand.
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. Country of Origin marking is required to be conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division