CLA-2-94:OT:RR:NC:1:110
Ms. Seungah Jeong
Candela Group
477 Madison Ave., Suite 420
New York, NY 10022
RE: The tariff classification of glass candle vessels from China.
Dear Ms. Jeong:
In your letter dated January 14, 2009, you requested a tariff classification ruling on behalf of your client, Polo Ralph Lauren.
The merchandise under consideration is described in your ruling request as two painted glass candle holders. Representative samples of the articles in their imported condition, and finished filled candles with packaging, were submitted with your ruling request. All samples will be returned to you.
The glass articles are cup-like vessels measuring approximately 3¾ inches tall with an outside diameter of 3 inches and are designed for the production of filled candles, which is a candle produced and used within the same vessel, as defined by the American Society for Testing and Materials (ASTM). As imported, these candle holders are disposable vessels made of thin glass, painted on the surface. The Polo Ralph Lauren logo is affixed to the bottom exterior of each vessel. Once imported into the United States (U.S.), the candle vessels are transported directly to a packing plant where they will be filled with scented candle wax and a wick, packaged and labeled for retail sale as scented candles in a decorative box with the Ralph Lauren logo and warning label printed on the bottom of each packaged, in accordance with ASTM F2058-00 standards. From the information you provided, all of the materials added are of U.S. origin. An affidavit was provided indicating that all vessels are tested to achieve satisfactory performance characteristics in compliance with ASTM F2179-02, standards for glass containers that are produced for use as candle containers.
In your request you also inquired about the country of origin marking requirements for the imported goods. The glass candle vessels with be imported in bulk and you propose to mark the bulk cartons with “Made in China” in lieu of each individual glass.
Section 304 of the Tariff Act, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the U.S. shall be legibly and conspicuously marked to indicate the English name of the country of origin to the ultimate purchaser in the U.S. Section 134.24(b), Customs Regulations provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin.
The marking requirements may be met by marking the outermost container or carton, which reaches the ultimate purchaser. Section 134.24(c)(1) of the Customs Regulations provides that when disposable containers or holders are imported by persons or firms who fill or package them with products they sell, these persons or firms are the ultimate purchasers of the containers or holders. The imported glass vessels are considered to be disposable vessels.
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 Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the glass vessels by viewing the container in which it is packaged, the individual glass vessels would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the glass vessels are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported glass vessels provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.
The applicable subheading for the glass candle vessels will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division