CLA-2-38:RR:NC:2:239 K82061
Ms. Helen I. Sugar
BCB International Inc.
1245 Niagra St.
Buffalo, NY 14213-1501
RE: The tariff classification and country of origin marking of food flavorings from Denmark.
Dear Ms. Sugar:
In your letter dated December 15, 2003, on behalf of your client Forest Flavors International, Glaskow, KY, you requested a tariff classification ruling and country of origin marking ruling for food flavorings.
The products, SEF 1000, SEF 1, and PB 1586, are packaged in 1 kg pails and are described as “concentrated smoke extracts and concentrated smoke flavors”. All three are composed of benzopyrene, benzoanthracene, mercury, lead, arsenic, and cadmium.
The applicable subheading will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other: mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances. The rate of duty will be 0.4 cents per kilogram plus 7.2 percent ad valorem.
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.
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. Accordingly, If the smoke flavors will remain in their containers (i.e., the plastic pails) until they reach the ultimate purchaser, and if the ultimate purchaser can tell the country of origin of the smoke flavors by viewing the containers in which they are packaged, marking the pails "made in Denmark" or "product of Denmark," would be an acceptable country of origin marking
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 Andrew Stone at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division