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NY N014751




August 8, 2007

CLA-2-83:RR:E:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.41.6080

Mr. Joshua R. Birdwell
Win Imports
1110 Douglas Avenue
Altamonte Springs, FL 32174

RE: The tariff classification and marking of gutter hangers from China

Dear Mr. Birdwell:

In your letter dated July 20, 2007, you requested a ruling on the tariff classification of gutter hangers and whether the proposed method of marking the container in which the gutter hangers are imported with the country of origin, in lieu of marking the article itself, is an acceptable country of origin marking for the imported gutter hangers. A marked sample container was not submitted with your letter for review.

The merchandise under consideration is aluminum gutter hangers. They are used to mount 7-inch gutters to the roofline of commercial and residential buildings.

The applicable subheading for the aluminum gutter hangers will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articlesother mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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. You claim that once imported, you sell these gutter hangers to a company in the US that either installs them or sells them to other contractors. In this case, the ultimate purchaser of the gutter hangers is the contractor who purchases and installs this merchandise.

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 gutter hanger by viewing the container in which it is packaged, the individual gutter hangers would be excepted from marking under this provision.

Your first proposal is to mark the outer carton that holds 500 pieces. Since the product is sold in units of 100 pieces, it is unlikely that the ultimate consumer will have access to the marking. Consequently, marking the outer carton alone is not an acceptable country of origin marking for the gutter hangers.

Your second proposal is to pack 100 pieces into an inner carton and pack 5 inner cartons into an outer carton. In this scenario both the inner and outer cartons would be marked with the country of origin. The product will be sold to the ultimate consumer packed in the marked inner carton.

Gutter hangers which are imported in containers that are marked in the manner described in your second proposal, are excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the containers in which the gutter hangers are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported gutter hangers 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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