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NY N004928





January 23, 2007

MAR-2 RR:NC:N1:109

CATEGORY: MARKING

Mr. John C. Kanis
7218 Treeridge Drive
Cincinnati, OH 45244

RE: Country of origin marking for corrugated shipping cartons containing flexible magnet material in bulk roll form

Dear Mr. Kanis:

In your letter dated December 13, 2006, which we received on January 3, 2007, you requested a determination on the acceptable country of origin marking for flexible magnet material in bulk roll form, when imported into the United States. A sample of the flexible magnet material was submitted along with your request.

As described in your letter, the flexible magnet material will be imported in bulk roll form. Each roll will be shipped within a corrugated carton. Upon importation, each corrugated carton will be marked with its country of origin. Your letter, however, did not indicate the country of origin. This merchandise will be marketed to industrial, screen printing, sign, and advertising specialty distributors, printer/manufacturers and will be sold in the United States to them in its condition as imported in bulk roll form without further repackaging. These printer/manufacturers will transform the merchandise from its bulk roll form and create signage, ad specialty items, and various industrial items. As such, you claim that the printer/manufacturers are the ultimate end users of the merchandise in its imported condition.

Your request questions if the marking of the outer corrugated cartons, which contain the flexible magnet material in bulk roll form, is an acceptable method of country of origin marking. Although a sample of the flexible magnet material was furnished, a sample of the corrugated carton with intended country of origin marking was not submitted with your letter for review.

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 is the printer/manufacturer who purchases the flexible magnet material in bulk roll form as imported.

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 flexible magnet material in bulk roll form by viewing the container, in which it is packaged, the individual bulk rolls of flexible magnet material would be excepted from marking under this provision.

The flexible magnet material in bulk roll form, which is imported in a container that is 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 flexible magnet material in bulk roll form is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. Therefore, upon importation the corrugated cartons should bear the marking “Made in ______” or “Product of ______” depending on the country of origin of the flexible magnet material in its bulk roll form.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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