CLA-2-40:OT:RR:NC:N4:421
Mr. Trevor LaChapelle
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581-5230
RE: The tariff classification of a pool lounge from China
Dear Mr. LaChapelle:
In your letter dated December 2, 2011, you requested a tariff classification ruling.
The sample provided with your letter is identified as a pool lounge with loop pillow, vendor item number 950011. It is marketed for use both as a float in a pool and as a lounge on a patio. The lounge is composed of foam that has been looped over itself at one end to form a pillow or headrest. The cellular foam consists of a blend of nitrile butadiene rubber (NBR) with polyvinyl chloride (PVC) and is coated with PVC. The blend is predominantly NBR. The lounge measures 70 inches in length by 24 inches in width by 1.25 inches in thickness.
The applicable subheading for the pool float/lounge will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. 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/.
We note that the retail carton is not marked with the country of origin and the sample is marked with the wrong country of origin. The pool lounge is said to be made in China, but the sample is marked “Made in Taiwan.”
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.
The primary purpose of the country of origin marking statute is to require the goods to be marked so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will. United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 C.A.D. 104 (1940).
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.
To comply with the above marking regulations, the retail carton must be marked with the country of origin. Note that even if the pool lounge itself were marked with the correct country of origin, such marking would not be sufficient. The marking on the product itself would not be conspicuous since the pool lounge would not normally be removed from the container and rolled out to reveal the marking until after purchase. If the pool lounge itself is marked with the incorrect country of origin, such marking must be corrected or removed.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division