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NY 804860




December 8, 1994

CLA-2-39:S:N:N6:221 804860

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590; 3923.10.0000

Ms. Rebecca A. Lee
Circle International
8511 Parkline Blvd.
Orlando, Florida 32809

RE: The tariff classification of audio cassette shells and cases from China.

Dear Ms. Lee:

In your letter dated November 28, 1994, on behalf of Magnetix Corporation, you requested a tariff classification ruling.

The audio cassette shells will be imported with leader tape. The audio tape will be wound on them after importation. The audio cassette cases, which are sometimes referred to as jewel cases, are composed of plastics. They are used to package audio cassette tapes. You suggest classification in heading 3923. We agree that the audio cassette case is classified in this heading. The cassette shell, however, is not used to package or convey goods, and is not classified in heading 3923.

The applicable subheading for the audio cassette case will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the cassette shells with leader tape will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also inquired about the country of origin marking requirements. 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. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. If the imported product has been substantially transformed, it is excepted from marking and only the outermost container is required to be marked.

In this instance, Magnetix will wind tape onto the cassette shells, thereby substantially transforming the cassette shells. Magnetix is considered the final purchaser of the cassette shells. Therefore, the cassette shells 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 cassette shells, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate consumer unopened.

Section 134.24(b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed for 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 packers of the audio cases are considered to be the ultimate purchasers of the cases. Therefore, the cases 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 audio cases, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

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
New York Seaport

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