The country of origin marking and classification of footwear.
Issued October 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
Product description
The marking statute, section 304 of the 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 the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. An examination of the shoe in question reveals a plastic stick-on label attached to the sole of the shoe, which reads: MADE IN CHINA UPPER MADE IN CHINA BOTTOM MADE IN ITALY This marking is sufficiently legible, conspicuous and permanent so as to inform the ultimate purchaser in the United States of the country of origin of the imported shoes and is in compliance with the requirements of 19 U.S.C. 1304.
CBP rationale
The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over 42.
Full text
NY A87511 October 8, 1996 MAR-05-64:R:N3:347 A87511 CATEGORY: Marking Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The country of origin marking and classification of footwear. Dear Mr. Plenby: In your letter dated September 6, 1996, you requested a country of origin marking and classification ruling on behalf of Dayton Hudson Stores. You state that shoe bottoms which are made in Italy are exported to China where leather uppers from China will be joined to the bottoms. You provided a sample of a ladies' slip on type shoe with an open heel, a rubber sole and a leather upper, this sample is labeled "Big Band". You requested that we mention three styles of shoes in this ruling. In addition to "Big Band", you indicate that "Shasta" and "Tiger" will have the same content but will have different patterns on the upper. Since no samples of "Shasta" and "Tiger" are provided, this ruling applies only to "Big Band". The marking statute, section 304 of the 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 the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. An examination of the shoe in question reveals a plastic stick-on label attached to the sole of the shoe, which reads: MADE IN CHINA UPPER MADE IN CHINA BOTTOM MADE IN ITALY This marking is sufficiently legible, conspicuous and permanent so as to inform the ultimate purchaser in the United States of the country of origin of the imported shoes and is in compliance with the requirements of 19 U.S.C. 1304. The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over 42.50/pair. The rate of duty will be 10 percent ad valorem. If you require additional information, please contact NIS Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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