CLA-2-29:OT:RR:NC:N2:240
Ms. Gina McClain
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495
RE: The tariff classification of a shoe stretcher set from China
Dear Ms. McClain:
In your letter dated March 7, 2012 you requested a tariff classification ruling. The representative sample of the Stretch Genie Set submitted with your inquiry will be retained by this office.
The Stretch Genie Set, Item No. 82350, consists of two 4 oz. pump action bottles of Spray and Stretch, a pair of shoe stretchers, and a pair of cushion heel gel pads. The Spray and Stretch pump spray consists of an aqueous solution of isopropyl alcohol. The shoe stretcher is comprised of polystyrene plastic, with a metal rod. The removable cushion heel gel pad, composed of a thermoplastic elastomer material, provides impact absorption and pressure relieving support for overall comfort. The Spray and Stretch pump spray and the shoe stretcher are designed to customize the fit of the shoe by stretching the leather or suede. The spray can be used separately or, in conjunction, with the shoe stretcher. The articles are packaged together and sold for retail sale as a set. For Customs purposes, the item is not a set and each article will be separately classified in its appropriate heading. The shoe stretcher is a composite good with the essential character imparted by the plastic.
The applicable subheading for the Spray and Stretch pump spray will be 2905.12.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Saturated monohydric alcohols: Propan-1-ol (Propyl alcohol) and propan-2-ol (Isopropyl alcohol): Propan-2-ol. The rate of duty will be 5.5 percent ad valorem.
The applicable subheading for the shoe stretcher will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics: Other: Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the removable cushion heel gel pad will be 6406.90.3060, HTSUS, which provides for Removable insoles, heel cushions and similar articles: Other: Of other materials: Of rubber or plastics: Other. The rate of duty will be 5.3 percent ad 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/.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the Stretch Genie Set is the consumer who purchases the product at retail.
Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the prototype sample submitted with your ruling request was not properly marked with the country of origin. The words "Made in China" cannot be found and read without strain. The font and font size are not clear enough to read the country of origin marking. The product must be legibly, conspicuously, and permanently marked to indicate the appropriate country of origin in a font size comparable to the language listed on the retail bottle and packaging.
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 Stephanie Joseph (646) 733-3268.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division