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NY F84498





March 31, 2000

CLA-2-76:RR:NC:N1:113 F84498

CATEGORY: CLASSIFICATION

TARIFF NO.: 7612.90.1090

Ms. April Vafeades
CFF World Freight Corporation
13 Addison Place
Valley Stream, NY 11580

RE: The tariff classification of an empty cosmetics case from China

Dear Ms. Vafeades:

In your letter dated March 3, 2000, on behalf of MG New York, you requested a tariff classification ruling.

The sample you provided is an empty, aluminum, cosmetics case. The case has an injection-molded plastic tray insert on the bottom and a mirror in the inside cover. After importation, the importer will sell the compacts to a company that will fill them with cosmetics.

The applicable subheading for the aluminum compacts will be 7612.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers for any material of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, other, of a capacity not exceeding 20 liters, other. The rate of duty will be 5.7 percent ad valorem.

You also ask about the marking requirements for the compact as well as for the plastic insert imported separately. Section 304 of the Tariff Act, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the United States shall be legibly and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Section 134.24(c)(1) of the Customs Regulations provides that when disposable containers or holders are imported by persons or firms who fill or package them with products they sell, these persons or firms are the ultimate purchasers of the containers or holders. In such a case, the containers may be excepted from individual marking under 19 U.S.C. 1304(a)(3)(D) as long as the outside wrappings or packages are marked to indicate the country of origin of the containers. The compacts are considered to be disposable containers and when imported empty need not be individually marked provided the shipping containers in which they are imported are marked to indicate the country of origin and the Customs officers at the port of entry are satisfied that the shipping containers will reach unopened the ultimate purchaser who fills them with product.

Regarding the plastic inserts, 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. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.

In this case, assuming that the inserts will be used to manufacture compacts, the imported inserts are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer is the ultimate purchaser of the imported inserts and under 19 CFR 134.35 only the containers which reach the ultimate purchaser are required to be marked with the country of origin "China".

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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