MAR-2-48:OT:RR:NC:1:130
Mr. Tian Gu
GZF Media, LLC
2495 N Desert Links Dr.
Tucson, AZ 85715
RE: The country of origin marking of a shoe box from China
Dear Mr. Gu:
In your letter, dated August 10, 2021, you requested a country of origin marking ruling for shoe boxes imported with shoes. Product photos were submitted for our review.
The paperboard shoe box is a folding, one-piece box that is constructed of rigid, paperboard. In our email correspondence of August 12, 2021, you stated that the shoe boxes are made in China. The box is printed with the brand name and logo. In your email dated August 25, 2021, you confirmed that the box will be imported with the shoes. You provided photos showing that the shoes will be marked with country of origin. The shoe boxes are provided to the consumer free of charge at time of retail purchase.
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. If the paperboard shoe boxes are fully manufactured in China, for example, they are to be marked “Made in China” or “Product of China”.
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty 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 shoe boxes may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 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 China."
In order to determine whether the shoe boxes 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 of the shoe boxes within the meaning of 19 U.S.C.1304. Because the shoe boxes are not durable and have no primary use other than to package the shoes, we find that they are disposable. The ultimate purchaser is the retail store that provides the shoe box as packaging for the footwear. Therefore, if the shoe boxes are imported empty, the outermost container in which the shoe boxes reach the ultimate purchaser is required to be marked to indicate the origin of its contents.
The photos you have provided show that the shoes are conspicuously marked with the country of origin. Headquarters Ruling Letter (HRL) 558735, dated January 4, 1995, states that “if the shoes of foreign origin are conspicuously and legibly marked with their country of origin, then marking the unsealed shoe box with the country of origin of the shoes is unnecessary, provided that these boxes have no references to localities other than the shoes' country of origin printed on them. Customs has previously ruled that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 CFR 134.24(c)(1). See HRL 732283, dated January 19, 1990.” Because the shoes are clearly marked with the country of origin, the boxes which contain the shoes need not be marked.
To summarize, if the shoe boxes are imported with conspicuously and legibly marked footwear, the shoe boxes are excepted from country of origin marking requirements. If the boxes are imported empty, the outermost container in which the boxes are imported must be marked with the country of origin.
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