CLA-2-39:RR:NC:SP:221 F83540

Mr. Edward W. Pluemer
E.W.P. International, Inc.
2602 S. Denison Avenue
San Pedro, CA 90731

RE: The tariff classification of a lap desk art set from China.

Dear Mr. Pluemer:

In your letter dated February 23, 2000, on behalf of Angel Sales Inc., you requested a tariff classification ruling.

The sample submitted with your letter, identified as the Color Genie Art Set, item no. ASI5060, is a lap desk organizer packed with various art supplies. The desk portion is made of molded plastic, and measures approximately 12 ½ inches by 10 inches by 1 inch in inside depth. The lid, which provides the writing surface, slides open along a track. Packed inside the desk are felt tipped markers, crayons, mini-stampers, stamps, a sticker sheet, and writing paper. Attached to the bottom of the desk is a fabric-covered base stuffed with foamed plastic beads, enabling the desk to rest securely on the lap. A textile carrying handle is attached to one side. The lap desk and art supplies constitute a set, with the essential character imparted by the desk.

The applicable subheading for the lap desk art set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.

You have not submitted a sample of the box in which the lap desk will be packaged, so we cannot verify whether the product is legally marked with the country of origin. We note, however, that the marketing sheet attached to the front of the desk is printed with the Chicago address of Angel Sales Inc., but contains no reference to the country of origin.

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. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country 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. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

If the box in which the lap desk organizer is sold is marked in the same way as the marketing literature, with the domestic address of the importer but without the country of origin, then the marking does not meet the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported desk organizer. If this is the case, then the name of the country of origin, China, preceded by "Made in," Product of," or other words of similar meaning, must appear, legibly, permanently and in a comparable size, in close proximity to the domestic address.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division