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NY K84313




March 25, 2004
CLA-2-94:RR:NC:SP:233 K84313

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.61.6010; 9403.60.8080; 9403.60.8040; 9401.61.4010

Mr. Patrick B. Regan
Adriana’s Colombian Designs
901 South America Way
Miami, FL 33132

RE: The tariff classification and marking of wood furniture from Colombia.

Dear Mr. Regan:

In your letter dated March 14, 2004, you requested a tariff classification ruling.

The furniture items to be imported are as follows:
wood upholstered sofas wood bases for living room and dining room tables wood upholstered chairs for the dining room and living room wood side tables for the dining room

The applicable subheading for the wood upholstered sofas will be 9401.61.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other, Household.” The rate of duty will be free.

The applicable subheading for the wood bases for living room tables and the wood side table for the dining room will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.

The applicable subheading for the wood bases for dining room tables will be 9403.60.8040, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables.” The rate of duty will be free.

The applicable subheading for the wood upholstered chairs for the dining room and living room will be 9401.61.4010, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other, Household.” The rate of duty will be free.

You have also requested a ruling on Country of Origin and Marking.

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. 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. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the wood furniture is the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the wood furniture by viewing the container in which it is packaged, the individual pieces of wood furniture would be excepted from marking under this provision.

Wood furniture which is imported in containers that are marked in the manner described above, is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the container in which the wood furniture is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported wood furniture provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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