CLA-2-85:RR:NC:N1:113 G83528
Ms. Loren L. Venturi-Miller
Gioel USA
511 Dewey Avenue
Cliffside Park, NJ 07010
RE: The tariff classification of an ironing system from Italy
Dear Ms. Venturi-Miller:
In your letter dated October 15, 2000, you requested a tariff classification ruling.
The merchandise is the Axana Ironing System. The article is a flat iron attached to an ironing board by a steam supply tube. The adjustable, collapsible aluminum table has a non-stick plate iron vest and a water container of 1.5-liter capacity. The board contains a blowing and vacuum suction device. The board cover can be inflated with air to stretch the garment so that the iron moves easily over the item. The suction holds the garment in place to prevent creases and draw the steam directly through the garment. The Axana System is designed for use in the home.
The applicable subheading for the Axana Ironing System will be 8516.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric flat irons, other. The rate of duty will be 2.8 percent ad valorem.
You also request a ruling on whether the proposed method of marking the container in which the System is imported with the country of origin in lieu of marking the article itself is an acceptable country of origin marking for the imported System. A marked sample container was not submitted with your letter for review.
The ironing system will be packaged in sealed cardboard boxes in Italy before the units are exported to the United States. The consumer will receive the unit at retail in its packaged form. Before purchasing the item, the consumer will be able to see what the contents of the box are. The box will contain depictions of the contents as well as an English description of the contents therein. The box will be marked “Made in Italy.” We assume that there will be no other geographical reference on the box.
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.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the system is the consumer who purchases the product at retail.
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 System by viewing the container in which it is packaged, the individual article would be excepted from marking under this provision.
Ironing Systems that are imported in containers that are marked in the manner described above are 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 Systems 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 Systems provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division