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 > 2004 NY Rulings > NY K83138 - NY K83198 > NY K83150

Previous Ruling Next Ruling
NY K83150




March 10, 2004

CLA-2:RR:NC:2:126 NY K83150

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.2000

Mr. Michael Higgins
Seagull Pewter
11103 Suncrise Trail
P.O. Box 370
Pugwash, Nova Scotia
B0K 1L0
Canada

RE: The tariff classification, NAFTA status and countries of origin for marking purposes of a set consisting of a glass sugar bowl, glass creamer, steel spoon and pewter tray to be imported from Canada

Dear Mr. Higgins:

In your letter, dated January 29, 2004, you requested a tariff classification ruling regarding a set consisting of a sugar bowl, creamer, spoon and tray. You also inquired regarding the correct countries of origin (for marking purposes) of this merchandise.

A sample of the set was submitted with your ruling request.

The creamer is made of glass in Poland. The sugar bowl is made of glass in the United States and has a pewter lid made in Canada. The spoon is made of steel In Japan and has a pewter attachment made in Canada. The tray is made of pewter in Canada.

The essential character of the set is imparted by the glass sugar bowl.

The applicable subheading for the set consisting of a glass sugar bowl, glass creamer, steel spoon and pewter tray will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) and kitchen purposesother: other; valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem.

The merchandise does not qualify for preferential treatment under the North American Free Trade Agreement (NAFTA), Article 509. The set will not be wholly obtained or produced entirely in the territory of a NAFTA country. It will not be made exclusively from originating materials. One or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t), HTS.

The set includes two distinct items classifiable in heading 7013 (the Polish creamer and the United States sugar bowl). The creamer does not undergo a change in tariff classification. Therefore, the set does not qualify for preferential treatment under NAFTA.

Regarding your request for information on the correct countries of origin for this merchandise, please note the following.

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 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

Since this merchandise includes a good of NAFTA country, the country of origin marking requirements are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), 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 country of origin when one of the products is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Under Section 102.11 (c) of the Customs Regulations, the country of origin of the set is “the country or countries of origin of all materials that merit equal consideration for determining the essential character of the good.”

The country of origin of the creamer is Poland. The country of origin of the sugar bowl is the United States. The country of origin of the spoon is Japan. The country of origin of the tray is Canada. The countries of origin for the complete set are Poland, the United States, Japan and Canada.

Each foreign article in the set should be marked with its respective country of origin (Poland, Japan, Canada) in a legible, indelible, permanent and conspicuous manner. There is no requirement that the article made in the United States be marked “United States.”

If the set will always be received by the consumer (the ultimate purchaser) in a box (retail container) packed for retail sale, the box may be marked with the countries of origin of each article - i.e., creamer made in Poland, spoon made in Japan, tray made in Canada. If the retail container, rather than the individual articles, will be marked with the countries of origin, evidence must be submitted to satisfy the port director at the port of entry that the set will always be received by the ultimate purchaser in this retail container. On the other hand, if items could be removed from the box and sold to the consumers individually, each article in the set (with the exception of the item made in the United States) must be marked with its respective country of origin (Poland, Japan, Canada).

This ruling is being issued under the provisions of Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177; 19 C.F.R. 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director
National Commodity

Previous Ruling Next Ruling

See also: