CLA-2-39:OT:RR:NC:N4:421
Mr. Christian Stuedlein
High Heel Candy Inc.
100 Jay Street, Apt 23B
Brooklyn, NY 11201
RE: The tariff classification of heel protectors from China or Germany
Dear Mr. Stuedlein:
In your letter dated April 21, 2010, you requested a tariff classification ruling.
Photographs of products identified as Heaven on Heels® stiletto cuffs were included with your request. The stiletto cuffs are designed to fit onto the thin high heels of stiletto style women’s shoes. They are made of elastomeric polyurethane that has enough flexibility to enable the cuff to stretch over the heel and fit snugly and securely. The cuffs are designed to protect the heels from abrasion, to protect floors from scuffing and to provide a more secure step for the wearer. The cuffs are available in two styles - classic and diamond ring. The classic style cuff is a sheath type protector that is narrow at the top and flares out at the bottom to provide a wider, more stable base for walking and standing. The classic cuffs are imported in sets of two that are packed inside a paperboard box. The set includes a drawstring storage pouch. The classic cuffs are available in different colors. Some are decorated with Swarovski crystals.
The diamond ring style stiletto cuffs are donut shaped. These are available in a variety of colors and are sold in sets of four pieces of one color. They are also imported with a storage pouch and packed inside a paperboard box. The small size is designed to fit heels up to 10 mm in diameter. The medium size is designed to fit heels up to 15 mm in diameter. Two of the rings are designed for the bottom of the heels to provide protection and security. The other two may be placed above the bottom ring for decorative or styling purposes. Additional rings may be purchased and piled up above the bottom ring for a more dramatic decorative effect.
You suggest classification of both types of stiletto cuffs in subheading 6406.20.0000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear…outer soles and heels, of rubber or plastics. The stiletto cuffs are removable accessories for footwear rather than parts. While heading 6406 of the HTSUS provides for parts of footwear, it does not include accessories. Moreover, legal note 2 to chapter 64 provides that “For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings).” The cuffs are in the nature of protectors, ornaments and trimmings that are excluded from classification as parts.
The applicable subheading for the stiletto cuffs, both classic and diamond ring versions, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of 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/.
You also requested a ruling on whether the proposed marking is an acceptable country of origin marking for the imported stiletto cuffs. A photograph of the proposed marking was submitted with your letter for review.
The classic style stiletto cuffs are made in China, while the diamond ring style cuffs are made in Germany. The paperboard box in which the classic style cuffs will be imported and sold is prominently marked on the front panel with the words “Made in China.” The paperboard box in which the diamond ring style cuffs will be imported and sold is prominently marked on the front panel with the words “Made in Germany.” In addition, both boxes are printed on the bottom of the box with the address of the distributor in Germany.
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. 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 stiletto cuffs is the consumer who purchases the product at retail.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the article by viewing the container in which it is packaged, the individual articles would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Therefore, marking the boxes in which the stiletto cuffs are imported and sold to the ultimate purchaser in lieu of marking the individual cuffs is acceptable country of origin marking provided the port director is satisfied that the cuffs will remain in the marked boxes until they reach the ultimate purchaser.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.
In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
Although the proposed marking of the imported diamond ring style stiletto cuffs satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134, the proposed marking of the imported classic style stiletto cuffs does not satisfy those marking requirements and is not an acceptable country of origin marking for cuffs that are made in China. The words “Made in China” must also appear on the bottom panel of the packaging box which is printed with the German address.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Joan Mazzola at (646) 733-3023.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division