NY 876031 - The tariff classification of "McKids Heads" from China. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 875687 - NY 876189 > NY 876031

Previous Ruling Next Ruling
NY 876031

July 23, 1992

CLA-2-39:S:N:N3D:221 876031

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, Minnesota 55425

RE: The tariff classification of "McKids Heads" from China.

Dear Mr. Mattson:

In your letter dated June 30, 1992, on behalf of Softsoap Enterprises, you requested a tariff classification ruling.

The McKids Heads are plastic heads of characters such as "Ronald McDonald," "Grimace" and "Fry Kid." The heads are made in China and will be imported into the United States in bulk, where they will be snapped onto a cap for a container of shampoo. The heads are die stamped "Made in China" on the back.

The applicable subheading for the McKids Heads will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also asked about the country of origin marking requirements. Section 144.11 of the Customs Regulations states:

... 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 container) will permit, in such as manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking.

The marking on the back of the McKids Heads is sufficient to meet the country of origin marking requirements. In the present instance, however, it is not necessary to individually mark each article. The ultimate purchaser of this product is the company that connects the heads to the caps of the shampoo bottles. If you choose not to mark each McKids head, then the outermost container or holder in which the McKids Heads ordinarily reach the ultimate purchaser must be marked to indicate the country of origin of the heads.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling