CLA-2-48:OT:RR:NC:N2:234
Ms. Erin Aileen Hughes
Virgo III Ltd.
766 Knox Ct
Yardley, PA 19067
RE: The tariff classification of paper boxes and tins from China
Dear Ms. Hughes:
In your letter dated July 23, 2010, on behalf of your client Lake Champlain Chocolates of Burlington, VT, you requested a tariff classification ruling.
The merchandise under consideration consists of empty paper boxes and tins which are to be filled in the U.S. with chocolate after they have been lined with a plastic blister tray. It is stated in your request that each box will consist of a lid and base made of paper or only a base made of paper. Each tin consists of a metal base and lid. In your letter you describe the items as being made of tin. We assume from the nature of the article, that the tin referred to is actually tin-plated steel.
The applicable subheading for the paper boxes will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other packing containers, including record sleeves: Sanitary food and beverage containers. The rate of duty will be Free.
The applicable subheading for the metal tins will be 7310.29.0050, HTSUS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material ... Of a capacity of less than 50 liters: Other, Other.” The rate of duty will be Free.
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/.
You have inquired as to whether the marking “Made in China” on the outer cartons of the imported boxes and tins is acceptable.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs Regulations [19 C.F.R. §134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported." Section 134.24(b), Customs Regulations [19 C.F.R. §134.24(b)], provides that disposable containers, not designed 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 which reaches the ultimate purchaser. The company who fills the chocolate into the boxes and tins is considered to be the ultimate purchaser of the boxes and tins. Therefore, the boxes and tins may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the boxes and tins, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. However, the issue of whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin is under the authority of the Federal Trade Commission (FTC). We therefore suggest that you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for further advice on the propriety of your proposed marking.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division