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 > 1999 NY Rulings > NY E83712 - NY E83757 > NY E83755

Previous Ruling Next Ruling
NY E83755





September 28, 1999

CLA-2-69:RR:NC 2:227 E83755

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000; 3924.90.2000

Mr. Reginald Williams
A.N. Deringer, Inc.
RR 3 Box 5400
Houlton, ME 04370

RE: The tariff classification, country of origin requirements and status under the North American Free Trade Agreement (NAFTA), of a shadow box and a doll picture from Canada; Article 509

Dear Mr. Williams:

In your letter dated June 17, 1999, on behalf of Knob Hill Gallery, you requested a ruling on the status of a shadow box and a doll picture which are processed in Canada prior to being imported into the U.S. Marked samples were submitted with your letter for review.

The shadow box consists of a wooden frame, glass front, matt and hook manufactured in Canada. Included in the frame is a porcelain house manufactured in China and hand painted in Canada. On the back of the shadow box in the upper right hand corner is a sticker label AMade in China@. A Canadian address is printed in the lower central portion on the back of the box and, below the address, is printed the words AMade in Canada@.

The doll picture consists of a 5" by 7" plastic oval frame with glass containing a picture. The frame and glass are manufactured in Taiwan and the picture is manufactured in Canada. On the back of the frame is a sticker label AMade in Taiwan@

The applicable tariff provision for the shadow box will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china. The general rate of duty will be free.

The applicable subheading for the doll picture will be 3924.90.2000, HTS, which provides for picture frames of plastics. The rate of duty will be 3.4 percent ad valorem.

The shadow box and the doll picture do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in their production will not undergo the change in tariff classification required by General Note 12(t) 69 and 39.10, respectively.

The marking statue, 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 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.

The country of origin marking requirements for a Agood of a NAFTA country@ are also determined in accordance with Annex 311 of the North American Free Trade Agreement (ANAFTA@), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of those goods are set forth in Part 134, Customs Regulations.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words AUnited States,@ or AAmerican,@ the letters AU.S.A.,@ any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by AMade in,@Product of,@ or other words of similar meaning.

The country of origin for the shadow box is China and it must be marked as such. The marking of the submitted shadow box does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country origin marking for the shadow box.

The country of origin for the doll picture is Taiwan and it must be marked as such. The marking of the submitted doll picture satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the doll picture.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).

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 George Kalkines at 212-637-7073.

Should you wish to request an administrative review of this ruling, submit a copy of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20299.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: