Ms. Jackie Street-Czapp
UPS Supply Chain Solutions
516 Ligon Drive
Nashville, TN 37204
RE: The tariff classification of an Evangecube( and an Evangecube Traxpack( from China.
Dear Ms. Street-Czapp:
In your letter dated December 28, 2004, on behalf of The A.I.M. Group, you requested a tariff classification ruling.
You submitted samples of an Evangecube Traxpack( identified as item number 41887-67001 and an Evangecube( identified as item number 41887-77777. The Evangecube Traxpack( consists of eight small 1” cubes connected together to form a larger cube that measures approximately 4” in height x 2” in width x 1” in thickness. The small cubes are printed on each side with Christian religious imagery from the New Testament that can be manipulated to form several different completed scenes. Included with the puzzle are five pamphlets entitled “Between You and God” that feature biblical text, and a “carrying case”, which is essentially a plastic clip-on display case for the cube puzzle and the pamphlets. The Evangecube( is the same as the Evangecube Traxpack( described above except that the cube measures approximately 3” on all sides and is imported without the pamphlets and the plastic “carrying case.” Both cubes are packaged in illustrated cardboard boxes.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The Evangecube Traxpack( is not considered to be a set for tariff classification purposes since the religious pamphlets are intended for distribution and not solely for use with the puzzle cube. Therefore, the puzzle cube, the plastic “carrying case” and pamphlets must be classified separately.
The applicable subheading for the Evangecube( puzzles will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Puzzles and parts and accessories thereof: Other.” The rate of duty will be Free.
The applicable subheading for the plastic “carrying case” will be 3926.90.9880, HTS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3 percent ad valorem and remain the same in 2005.
The applicable subheading for the printed pamphlets will be 4901.10.0040, HTS, which provides for "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded: Other." The rate of duty will be Free.
Additionally, we note that the submitted article is not in compliance with the country of origin marking regulations. According to Section 134.46 of the Customs Regulations (19 CFR 134.46), the law requires that in any case 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 (emphasis added) or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, 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.
The country of origin marking on the cardboard box packaging for the puzzle cubes is not conspicuous, as the ultimate purchaser in the U.S. can not find the marking easily and read it without strain. “Made in China” is located below the other printed wording, including your logo, corporate address, phone number, website, and copyright and patent registration. Additionally, the “Made in China” is printed in much smaller lettering and typeface then any other of the printed information. Marking in this fashion is unacceptable as it could lead the ultimate purchaser to confuse your corporate address (Franklin, Tennessee) with the actual country of origin, China.
In order to comply with the marking requirements this office suggests that the type print for the country of origin (“Made in China”) must also be of the same size lettering and same boldness as that of your company address, and located in proximity to it. You may contact your local Customs port for guidance in developing other acceptable alternatives of marking your product prior to importation.
We are unable to rule on the “Evangecube Keychains” (3 cm cube) without a sample. Should you still wish a ruling on this item, please resubmit your ruling request for this item, along with a sample, and the material we have returned to you.
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 Alice Wong at 646-733-3026.
Robert B. Swierupski