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