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 > 1990 HQ Rulings > HQ 0086826 - HQ 0086891 > HQ 0086861

Previous Ruling Next Ruling


HQ 086861


June 2, 1990

CLA-2 CO:R:C:G 086861 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40, 6405.20.30

Mr. F.R. Duval
Sansha Productions, LTD.
110 Shatin Pass Rd., G/F
Wong Tai Sin, Hong Kong

RE: Ballet Slippers; country of origin marking

Dear Mr. Duval:

This is in response to your letter dated March 29, 1990, requesting the classification of two ballet slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of the ballet slippers were submitted for our examination.

FACTS:

The ballet slipper marked #1 has a textile upper made of cotton. It has an outersole which is 80 percent cellulose and 20 percent latex. The ballet slipper marked #2 has a textile upper made of cotton and a split leather outersole. The stiffening needed by the ballerina when on her toes is supplied by a jute- like material, which was soaked in plastic or vegetable starch to harden the material into a stiff toe piece.

ISSUES:

What are the tariff classifications of the two ballet slippers?

Do the ballet slippers meet the country of origin marking requirements?

LAW AND ANALYSIS:

Classification of the ballet slippers

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Chapter 64, HTSUSA, covers the classification of footwear. It is our position that ballet slipper #1 is classifiable in subheading 6405.20.30, HTSUSA, which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers and with outersoles of a material other than rubber, plastics, leather or composition leather.

Headquarters Ruling Letter 082614, dated October 17, 1988, interpreted the language of subheading 6404.20.20/40, HTSUSA, which provides for footwear with outer soles of leather and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.50/pr. This ruling held that these subheadings are limited to footwear with fabric uppers and leather or composition leather soles which are under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics. It is our position that ballet slipper #2 is less than 10 percent by weight of rubber and plastics. As a result, since the ballet slipper has a textile upper and a leather sole it is classifiable in subheading 6404.20.40, HTSUSA.

Country of Origin Marking Requirements

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin 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 U.S. the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods are a product. The evident purpose of the country of origin marking statute is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will. United States v. Friedlaender & Co., 27 C.C.P.A 297 at 302, (1940).

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. That section further provides that the degree of permanence should be at least sufficient to insure that in any reasonably foreseeable circumstance the marking shall remain on the article until it reaches the ultimate purchaser unless it is deliberately removed.

In the instant case, the sewn in country of origin label is securely attached to the ballet slipper and therefore satisfies the permanency requirement of 19 U.S.C. 1304 and 19 CFR 134.41(b). However, the country of origin marking on the back of the label is not conspicuous within the meaning of these provisions. In Headquarters Ruling Letters 724694, dated March 6, 1984, and 731727, dated June 16, 1989, Customs ruled that a country of origin marking on the back of a label is not easy to find and is therefore not conspicuous. The ultimate purchaser should not have to fold over the label to read the country of origin marking. In accordance with those rulings, we find that because the country of origin marking on the ballet slipper is on the back of the label it is not conspicuous and should be placed on the front of the label.

HOLDING:

Ballet slipper #1 is classifiable in subheading 6405.20.30, HTSUSA, which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers and with outersoles of a material other than rubber, plastics, leather or composition leather. The rate of duty is 7.5 percent ad valorem.

Ballet slipper #2 is classifiable in subheading 6404.20.40, HTSUSA, which provides for footwear with outer soles of leather and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.50/pr. The rate of duty is 10 percent ad valorem. If the ballet slipper is valued under $2.50 /pair, it would be classifiable in subheading 6404.20.20, HTSUSA, dutiable at the rate of 15 percent ad valorem.

The country of origin marking for the ballet slippers on a sewn in label satisfies the permanency requirement of 19 U.S.C. 1304 and 19 CFR 134.41(b). However, the country of origin marking on the back of the sewn-in label is not conspicuous within the meaning of these provisions.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: