Country of origin marking for Leather Hiking/Work Boots; Conspicuous Place; Hang Tags.
Issued October 22, 1993 by U.S. Customs and Border Protection.
Tariff classification
Product description
Your client imports leather boots fully manufactured in one of the following countries: Taiwan, China, or Korea. The leather is of U.S. origin. You submitted a sample boot for our review. A sewn in tag "MADE IN TAIWAN" appears on the upper third of the tongue's interior, in contrasting colors and in lettering of approximately 9 points. (A point is a unit of type measurement equal to 0.01384 inch or nearly 1/72 inch, and all type sizes are multiples of this unit.) The marking appears just below the shoe size. Among the hang tags attached to the boot is a bi-fold which describes the protective nature of the leather. On its front and back exterior panels the letters "USA" appear after the company name, Prime Tanning, along with an American flag. Additionally, on the back exterior panel appears the address, "Berwick, Maine USA 03901". On the interior panels, once again the letters "USA" appear after the company name and the phrase "The Best American Leather for the Worst American Weather" appears. All of these U.S. references appear in lettering of approximately 5 points.
CBP rationale
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. It is our opinion that the marking of the boot's country of origin on the tag sewn on to the inside of the tongue is acceptable. However, in this instance, there are additional requirements. Section 134.46, Customs Regulations (19 CFR 134.46), provides in relevant part that when "U.S.", "U.S.A.", "America" or the name of any country or locality other than the country of origin appear on an article, the name of the country of origin must appear "in at least comparable size" and "in close proximity" to such letters or words. While it is acceptable to indicate on the hang tags that the boot leather is of U.S. origin and supply a U.S. address, these U.S. references trigger the provisions of 19 CFR 134.46. Customs rulings interpret the "close proximity" requirement to mean the "same side or surface" where the name of the locality other than the country of origin appears. See HQ 708994 (April 24, 1978). In this instance, the country of origin marking i.e. "Made in Taiwan" must appear on the same side of the hang tag as each reference to the U.S. i.e. the front, back, and interior panels. The marking also must be in lettering of a size comparable to the lettering of the non-origin geographical reference.
Full text
HQ 735214 October 22, 1993 MAR-2-05 CO:R:C:V 735214 RC CATEGORY: MARKING Ms. Jane L. Taeger BDP International, Inc. 810 Oregon Avenue, Suite E Linthicum, MD 21090 RE: Country of origin marking for Leather Hiking/Work Boots; Conspicuous Place; Hang Tags. Dear Ms. Taeger: This is in response to your letter dated June 7, 1993, requesting a ruling on the country of origin marking requirements for hang tags on foreign manufactured leather hiking/work boots. FACTS: Your client imports leather boots fully manufactured in one of the following countries: Taiwan, China, or Korea. The leather is of U.S. origin. You submitted a sample boot for our review. A sewn in tag "MADE IN TAIWAN" appears on the upper third of the tongue's interior, in contrasting colors and in lettering of approximately 9 points. (A point is a unit of type measurement equal to 0.01384 inch or nearly 1/72 inch, and all type sizes are multiples of this unit.) The marking appears just below the shoe size. Among the hang tags attached to the boot is a bi-fold which describes the protective nature of the leather. On its front and back exterior panels the letters "USA" appear after the company name, Prime Tanning, along with an American flag. Additionally, on the back exterior panel appears the address, "Berwick, Maine USA 03901". On the interior panels, once again the letters "USA" appear after the company name and the phrase "The Best American Leather for the Worst American Weather" appears. All of these U.S. references appear in lettering of approximately 5 points. ISSUE: Whether the sample boot's country of origin marking and hang tags satisfy 19 U.S.C. 1304 and 19 CFR Part 134. LAW AND ANALYSIS: 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. It is our opinion that the marking of the boot's country of origin on the tag sewn on to the inside of the tongue is acceptable. However, in this instance, there are additional requirements. Section 134.46, Customs Regulations (19 CFR 134.46), provides in relevant part that when "U.S.", "U.S.A.", "America" or the name of any country or locality other than the country of origin appear on an article, the name of the country of origin must appear "in at least comparable size" and "in close proximity" to such letters or words. While it is acceptable to indicate on the hang tags that the boot leather is of U.S. origin and supply a U.S. address, these U.S. references trigger the provisions of 19 CFR 134.46. Customs rulings interpret the "close proximity" requirement to mean the "same side or surface" where the name of the locality other than the country of origin appears. See HQ 708994 (April 24, 1978). In this instance, the country of origin marking i.e. "Made in Taiwan" must appear on the same side of the hang tag as each reference to the U.S. i.e. the front, back, and interior panels. The marking also must be in lettering of a size comparable to the lettering of the non-origin geographical reference. HOLDING: The reference to the U.S. which appears on the hang tag affixed to the boot must be accompanied by indication of the boot's country of origin, rendered in such a manner as to comply with the requirements of 19 CFR Part 134. Sincerely, John Durant, Director
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