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NY K88384




August 25, 2004
CLA-2-39:RR:NC:SP:221 K88384

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 3926.10.0000

Mr. Robert Stock
Phoenix International Freight Services, Ltd. 4345 International Pkwy, Suite 100
Hapeville, GA 30354

RE: The tariff classification of a desk organizer from China.

Dear Mr. Stock:

In your letter dated July 30, 2004, on behalf of Inoscrybe Corp., you requested a tariff classification ruling.

A sample was provided with your letter. The desk organizer is made of plastic material that simulates wood. The upright portion incorporates a picture frame behind a steel and glass frame that opens, like a door, with a small steel knob. There is a slot molded in the back for business cards and a compartment in the front base for paper memo sheets. A ball point pen is suspended on a cord next to the picture frame portion. The cord can be pulled out to about 24 inches, and retracts after use back into the organizer. A battery operated clock is recessed into the organizer above the picture frame.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the desk organizer in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this case, the essential character is imparted by the plastic organizer.

The applicable subheading for the desk organizer will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

You have also asked about country of origin marking requirements. 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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

There are two issues to address: the marking of the desk organizer and the marking of the clock with a watch movement.

Retail packaging was not provided with the sample. The back of the clock is marked “Japan Movement, China Case.” The desk organizer itself is not marked with the country of origin. The desk organizer is not legally marked. The marking on the clock with a watch movement refers only to the country of origin of the clock, and not the country of origin of the remainder of the desk set.

Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9, Customs Regulations (19 CFR 11.9), provides that clocks and watches must be marked in accordance with the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUSA) (19 U.S.C. 1202). This note requires that any clock or watch movement, or
case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping, or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is Congressionally enacted and mandatory. The Customs Service has no authority for granting exceptions to the special marking requirements for clocks or watches.

The country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case, or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the essential portion of the watch or clock. In order to satisfy the requirements of 19 U.S.C 1304, a clock must be legibly marked with the name of the country of manufacture of the movement in a conspicuous place.

Section (a) of Additional U.S. Note 4 to chapter 91 requires that watch movements shall be marked on one or more of the bridges or top plates to show the name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any, serving a mechanical purpose as frictional bearings. Section (c) of Additional U.S. Note 4 requires that watch cases shall be marked on the inside or outside of the back to show the name of the country of manufacture and the name of manufacturer or purchaser. The special marking must be accomplished by one of the methods specified in the Additional U.S. Note 4, and using stickers or indelible ink is not an acceptable alternative. A copy of Additional U.S. Note 4 to chapter 91 of the HTS is attached.

In summary, the desk organizer is not legally marked with the country of origin. The clock meets the marking requirements of Section 134 of the Customs Regulations. Regarding the special marking requirements for watches and clocks of chapter 91, we cannot determine if the clock with a watch movement meets the special marking requirements of Additional U.S. Note 4 of Chapter 91 since we cannot remove the back of the watch case in order to examine the marking.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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