CLA-2-64:OT:RR:NC:N2:247
Ms. Melinda Lilly
Future Forwarding Company
4380 International Pkwy Suite C
Atlanta, GA 30354
RE: The tariff classification of cheerleading footwear from Vietnam
Dear Ms. Lilly:
In your letters dated April 22, 2019, and June 12, 2019, on behalf of the Indochine Global Corporation, you requested a ruling on tariff classification, marking requirements, and the application of General Rule of Interpretation (GRI) 5(a).
The submitted samples of styles “Nfinity Flyte” and “Nfinity Beast Mid Top” cheerleading shoes have been examined and will be returned.
Style “Nfinity Beast Mid Top” is a woman’s closed toe/closed heel, above-the-ankle, cheer leading shoe with an outer sole of rubber/plastics. The external surface area of the upper is 55 percent PU synthetic (rubber/plastic) and 45 percent textile material. The shoe uses both laces and a hook and loop closure. You state the shoe features a patented integrated external ankle brace and non-slip pads. The F.O. B. value is $25.75 per pair.
Style “Nfinity Flyte” is a woman’s closed toe/closed heel, below-the-ankle lace-up shoe with flexible outer sole made of rubber or plastics. This light weight shoe’s upper has an external surface area consisting of 100 polyester knit textile mesh material. You state the shoe features a reinforced metarsal, padded Achilles support, and three rubber pads located in high wear areas. You provided and F.O.B. value of $22.98 per pair.
The shoes are sold in their own zippered carrying cases with straps. The soft shell cases are specially shaped and covered with polyester textile material. They have the “Nfinity” logo molded into both sides. The shoes are made in Vietnam and the cases are made in China. The shoe and carrying case will be imported together from Vietnam.
GRI 5 (a) provides specific rules for the classification of “camera cases, musical instrument cases, gun cases…and similar containers.” GRI 5(a) provides that articles which satisfy the criteria for cases or other containers under GRI 5(a) are not classified as one of the goods in a GRI 3(b) set (e.g. GRI 5(a) provides for the classification of cases which “…contain a specific article or set of articles…”). In order for an article to be a GRI 5(a) container, it must satisfy five requirements: 1-Be specially shaped to contain a specific article, and 2-Be suitable for long term use, and 3-Be presented with the articles for which they are intended, and 4-Be of a kind normally sold with such articles, and 5-Not give the whole its essential character. In this instance requirements 1, 2, 3 and 5 are immediately satisfied. The issue of whether it meets requirement 4 is less clear. Textile covered cases are not normally sold with footwear. The footwear and case under consideration are different in that they are specially designed for these cheerleading shoes to protect them during travel to and from practice and games. The case can reasonably be accepted as a kind of shoebox normally associated with shoes when traveling to contain and protect the footwear. It satisfies requirement 4 of GRI 5(a). The case cannot be classified as packing material under GRI (b), because it is suitable for repetitive use. It cannot be classified as an article of a set under GRI 3(b), because it satisfies requirement 4 of GRI 5(a).
The cheerleading shoes and form-fitted cases will be classified together, as footwear.
The applicable subheading for style “Nfinity Beast Mid Top” will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: tennis shoes, basketball shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style “Nfinity Flyte” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
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 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 manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” Section 134.11 of the CBP regulations (19 CFR 134.11) implements 19 U.S.C. 1304. Moreover, section 134.1(d) defines the “ultimate purchaser” as “generally the last person in the United States who will receive the article in the form in which it was imported.”
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements for reusable containers is governed in part by 19 CFR 134.23(b), which states that “[c]ontainers . . . which give the whole importation its essential character, as described in General Rule of Interpretation 5(a) (19 U.S.C. 1202), must be individually marked to clearly indicate their own origin with a marking such as, ‘Container made in (name of country). However, Customs has previously ruled that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 CFR 134.24(c)(1). See HRL 732283, dated January 19, 1990, where the contents are clearly marked. In this instance, the cases take the place of the shoe boxes and any attempt at reuse is seen as fugitive. As the cases are not expected to be used for anything other than the transporting of the cheerleading shoes, the shoes, and not the cases, impart the essential character to the whole importation. The footwear is marked with the country of origin on both shoes.
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 https://hts.usitc.gov/current.
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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division