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NY N025486




April 17, 2008

CLA-2-39:OT:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.30.0090

Ms. Sara M. Hachmann
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355

RE: The tariff classification of a plastic packaging bottle from Germany.

Dear Ms. Hachmann:

In your letter dated March 26, 2008, you requested a tariff classification ruling.

The sample provided with your letter is described as SKU PBP2378 and PBP2379. The bottle is composed of medium density polyethylene plastic. It will be imported empty and used for packaging facial cream. It has a capacity of 100 milliliters.

The applicable subheading for the plastic packaging bottle will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent 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 bottle is printed “Made in U.S.A.” 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 that reaches the ultimate purchaser.

The firm that packages the facial cream into the bottles is considered to be the ultimate purchaser of the bottles. Therefore, the bottles 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 bottles, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

The statement "Made in U.S.A." presents another difficulty, however, since such a statement is not acceptable unless the contents of the bottle are of United States origin. This marking is acceptable only if there is sufficient evidence to satisfy the Customs officers at the port of entry that the bottles will be used only to package goods made in the United States.

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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