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 > 2007 NY Rulings > NY N017850 - NY N017955 > NY N017871

Previous Ruling Next Ruling
NY N017871

---

October 23, 2007

MAR-2 OT:RR:NC:1:128

CATEGORY: MARKING

Mr. Ronald G. Setzer
R.J. Reynolds Tobacco Company
Tax Department / Plaza 4
401 North Main Street
Winston-Salem, NC 27102

RE: COUNTRY OF ORIGIN MARKING OF IMPORTED TINS

Dear Mr. Setzer:

This is in response to your letter dated September 25, 2007, requesting a ruling on whether imported tins are required to be individually marked with the country of origin if they are later to be processed in the U.S. by a U.S. manufacturer. A marked sample was submitted with your letter for review.

The submitted sample is a disposable packaging tin, measuring 2.0” W x 3.25” L. The cover of the tin has raised lettering which says “Camel” and “Snus”. There is also a raised imprint of a camel on the cover of the tin. The words “original” and “20 pouches” also appear on the lid of the tin.

You stated that the R.J. Reynolds Tobacco Company (RJR) domestically purchases empty disposable tins that were initially imported from China. These tins are to be purchased from various U.S. suppliers. After importation, the tins are delivered exclusively to RJR facilities where they are filled with pouches of Snus, sealed with a clear tape, and subsequently sold in the domestic marketplace.

You also indicated that the tins are not refillable, and RJR does not sell Snus in any container other than the original tins. The tins as currently imported are marked “Tin Made in China”.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs Regulations [19 C.F.R. §134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported." Section 134.24(b), Customs Regulations [19 C.F.R. §134.24(b)], provides that disposable containers, not designed or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container which reaches the ultimate purchaser. The company who packages the Snus into the tin is considered to be the ultimate purchaser of the tins. Therefore, the tins may be excepted from individual marking, provided the shipping containers in which they are imported are marked to indicate the country of origin of the tins and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

We note that you are not the importer of record. The tins may only be excepted from individual marking if the containers in which they are imported are legibly and conspicuously marked to indicate the country of origin, Customs officers at the port of entry are satisfied that the tins will reach the ultimate purchaser in the original marked containers, and the tins will be used only as ordinary, disposable packaging, as described in your letter, and not otherwise sold. Documentation to such effect may be required by Customs at the time of entry.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling