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NY C82051





December 8, 1997

CLA-2-71:RR:NC:SP:233 C82051

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 7117.19.9000

Ms. Mary Martin
Panalpina Inc.
5540 West Century Blvd.
Los Angeles, CA 90045

RE: The tariff classification and country of origin marking requirements for medals from Taiwan.

Dear Ms. Martin:

In your letter dated October 25, 1997, on behalf of Plastic Dress Up Company, you requested a tariff classification ruling.

You have submitted samples of two medals made of base metal. The medals are intended for use as awards for academic and athletic competitions. One of the medals, exhibit A, is in a plastic reclosable ziploc bag with "TAIWAN" marked on the outside of the bag. The other medal, exhibit B, has the word "TAIWAN" cast on the back of the medal. Exhibit B is imported by Plastic Dress Up Company. Exhibit A is imported by a competitor of Plastic Dress Up Company.

The applicable subheading for the medals will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% ad valorem.

Plastic Dress Up company requests that they be allowed to import their medals in plastic bags and to mark only the plastic bags with the country of origin for the following reasons. The back of the medal is used to inscribe the name of the recipient of the award. By casting the name of the country of origin on the medal, it detracts from the appearance and the value. The medals are sold to an intermediate consignee before they reach the recipient of the award. You indicate that by not marking their medals in the same manner, Plastic Dress Up Company's competitors have an unfair advantage.

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 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. ?1304. Section 134.41(b), Customs Regulations (19 C.F.R. ?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.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 C.F.R. ?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 C.F.R. ?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.

Articles for which the marking of the containers will reasonably indicate their origin are excepted from individual marking under 19 U.S.C. 1304 (a)(3)(D) and 19 C.F.R. 134.32(d). This exception applies only if the article in question is imported in a properly marked container and Customs is satisfied that the article will reach the ultimate purchaser in this original marked unopened container. As provided in 19 C.F.R 134.1(d), the ultimate purchaser is generally the last person in the U.S. who will receive the article in the form in which it was imported. Section 134.1(d) (4) specifies that if the imported article is distributed as a gift the recipient is the "ultimate purchaser".

The plastic bag in exhibit A has a reclosable top closure. Because it is not heat sealed at both ends, Customs has no assurance that the medal will remain unopened in its imported condition until it reaches its ultimate consumer. Accordingly, exhibit A does not satisfy Customs marking requirements.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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