CLA-2-95:S:N:N8:225 808244
Ms. Kathy Williamson
Expeditors International
11701 Metro Airport Center Drive, Suite 109
Romulus, Michigan 48174
RE: The tariff classification of foam shapes from China
Dear Ms. Williamson:
In your letter dated March 21, 1995, you requested a
tariff classification and marking ruling.
The sample submitted is called "Connect-O-Foam" which
consists of various configurations of foam pieces in a
plastic container with lid. In your letter you indicate
that the foam is manufactured in the U.S. and shipped to
Mexico where it will be further processed. In Mexico the
foam will undergo die cutting and hole perforation. The
finished pieces will then be collated by color and shape for
packaging in plastic bags. Upon importation, the shapes
will be sorted and repackaged in a plastic container of U.S.
and China origin. The receptacle portion of the container
will be manufactured in the U.S. and the plastic lid with
handle will be made in China. You also state that a label
printed in the U.S. and foam rods manufactured in the U.S.
will be inserted in the container.
This office finds the foam shapes have undergone a
substantial transformation process in Mexico. The die
cutting and perforation operations convert the foam into a
new product, i.e., building blocks of various shapes.
Imported in bulk, the foam shapes are not considered a set
for classifcation purposes but rather are simply multiple
toy building blocks.
The applicable subheading for the "Connect-O-Foam" will
be 9503.30.0010, Harmonized Tariff Schedule of the United
States (HTS), which provides for other construction sets and
constructional toys: toy building blocks, bricks and shapes.
The rate of duty will be free.
In regards to your inquiry on country of origin marking
for the blocks you submit a large advertising label which
would be inserted inside the clear container. The entire
label is visible through the transparent plastic and reads
in part "Made in USA" under a printed picture of the
American flag. This proposed marking, "Made in USA", does
not conform to the marking requirements of Section 304 of
the Tariff Act of 1930 as amended (19 U.S.C. 1304). The
marking statute 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.
In the instant case the foam shapes are imported
unmarked, in bulk, for repackaging in the U.S. Since the
blocks will be repackaged in a manner which would conceal
the true origin of the pieces, it is recommended that the
label be changed to reflect the proper countries of origin
involved. This office suggests the printed label read as
follows: "Contents of Mexico and U.S. origin, Lid Made in
China", or similar words.
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 foam shapes is the consumer who purchases
the product at retail.
An article is excepted from marking under 19 U.S.C.
1304 (a)(3)(D) and section 134.32(d), Customs regulations
(19 CFR 134.32(d)), if the marking of a container of such
article will reasonably indicate the origin of such article.
However, since the foam shapes are not imported in their
marked retail container, whether the subject articles are
excepted from individual marking under 19 CFR 134.32(d) is
for the district director to decide. In this regard section
134.34, Customs Regulations (19 CFR 134.34), provides that
an exception may be authorized at the discretion of the
District Director under 19 CFR 134.32(d) for imported
articles which are to be repacked after release from Customs
custody under the following conditions: (1) The containers
in which the articles are repacked will indicate the origin
of the articles to an ultimate purchaser in the U.S.; (2)
The importer arranges for supervision of the marking of the
containers by Customs officers at the importer's expense or
secures such verification, as may be necessary, by
certification and the submission of a sample or otherwise,
of the marking prior to the liquidation of the entry.
In this case, provided the District Director is satis-
fied that the imported foam shapes will be repacked in the
manner described above (assuming the label is revised as
suggested), and that the other conditions set forth in 19
CFR 134.34 are met, the district director may authorize an
exception under 19 CFR 134.32(d), in which case marking of
the individual imported shapes will not be required.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport