CLA-2-85:OT:RR:NC:N1:109
Mr. Brent F. Smith
Director,
Ardán Audio Limited
Suite 202 Arena House
Arena Road
Sandyford business Park
Dublin, County Dublin 18 Ireland
RE: The tariff classification of loudspeaker stands and the country of origin marking from Italy
Dear Mr. Smith:
In your letter dated November 24, 2010 you requested a tariff classification ruling and the proper country of origin marking for loudspeaker stands and their shipping carton. Neither a marked sample of the loudspeaker stands nor the outer shipping cartons were submitted with your letter. However, photographs reflecting the manner in which the loudspeaker stands and outer shipping cartons will be marked when imported were submitted.
The merchandise subject to this ruling is loudspeaker stands. The loudspeaker stands incorporate numerous components, whose country of origin is Italy. As per your submission, the assembly process, raw materials and components, treatments, processings, die castings and assembly occur in Italy. The assembly process results in the production of loudspeaker stands, which have two vertical rods and rests that fit onto the back of each of the loudspeaker stands and provide a horizontal back support for a speaker when tilted backwards. These loudspeaker stands can be used with any type of loudspeaker, with some limitations on weight and dimensions. However, they are uniquely patented to provide mechanical vibration isolation and to point the speakers at the optimum aural location when in use in very high-quality audio environments for recording studios, audio-files, and home entertainment systems.
The applicable subheading for the loudspeaker stands will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Parts: Other: Other.” The rate of duty will be 4.9 percent.
You propose to mark each loudspeaker with the phrase “Made in Italy.” These labels will be permanently affixed to the base of the loudspeaker stands. In addition, each label will bear “SN13ABck79”, identifying the loudspeaker stands. You also state that the outer shipping cartons will contain a shipping label that is marked with the phrase “Made in Italy” even though Ardán’s name and address, in Ireland, will be in close proximity to and in the same size lettering as “Made in Italy”.
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.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases 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 or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, 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.
In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
The proposed marking of the imported loudspeaker stands and outer shipping cartons, as described above, satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The marking is considered acceptable because the labels marked “Made in Italy” on the base of the loudspeaker stands are permanently affixed and conspicuous to the ultimate purchaser and Ardán’s name and address in Ireland are in close proximity and in the same size lettering as “Made in Italy”. As such, the marking that you propose for the loudspeaker stands and the outer shipping cartons is an acceptable country or origin marking for this merchandise.
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division