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NY 890542





October 15,1993

CLA-2-39:S:N:N6:343 890542

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Joseph Rosenworcel
Customs Consultant
2820 Ocean Parkway 19A
Brooklyn, NY 11235

RE: The tariff classification of a plastic Q-tip container from China.

Dear Mr. Rosenworcel:

In your letter dated September 10, 1993, on behalf of World Trade Inc., you requested a classification ruling.

You have submitted a sample of a small plastic container to be sold in a package of Q-tips. The container is made of molded plastic and is approximately 2 3/4 inches x 1 3/8 inches x 3/4 inch. It has the word "Q-tips" molded into the plastic on one end. You state that upon importation "Made in China" will also be molded into the plastic of the container. You also state that the importer will pay separately for a mold to be made in China for this item.

The applicable subheading for the plastic Q-tip container will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The duty rate will be 3.4 percent ad valorem.

In addition you ask about the marking of the item and how the cost of the mold is to be furnished to U.S. Customs. The words "Made in China", molded into the plastic in the same manner as the word "Q-tips", is acceptable marking as long as the lettering is readily visible to the ultimate consumer. If the item is packaged in such a way that the marking on the container is not visible, then the packaging should also state "Container Made in China."

The cost of the mold, paid for separately by the importer, is part of the dutiable value of the imported merchandise. The importer should contact the Import Specialist, Team Leader at the intended port of entry to determine how he wishes the cost of the mold to be declared.

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,


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