CLA-2-63:OT:RR:NC:N3:351

Ms. Theresa A. Marino
Euro Cargo Express
20 East Sunrise Highway
Valley Stream, NY 11581

RE: The tariff classification, country of origin, and marking of shoe accessory kits from China and Italy; 19 CFR 102.21(c)(2)

Dear Ms. Marino:

In your letter dated May 14, 2025, you requested a ruling on the tariff classification, country of origin, and marking of shoe accessory kits on behalf of your client, Streettrend LLC DBA P448 LLC. Samples of the product were provided to this office and will be retained for training purposes.

The sample described as a “Cowboy Accessories Set,” is an assortment of shoe ornaments and shoelaces designed to provide a unique look to the wearer’s shoe. The set includes a pair of 100 percent leather shoelaces, a pair of 100 percent cotton braided dyed white shoelaces, one decorative coin with a metal ring, six plastic beads, and a metal key accessory with a ring. The items come packaged in a clear and resealable plastic bag. The items are meant to be interchangeable with each other to switch the look of shoes each time they are worn.

The sample described as a “Glam Accessories Set,” is an assortment of shoe ornaments and laces designed to provide a unique look to the wearer’s shoe. The pack includes one beaded plastic string shoelace, one 100 percent polyester narrow woven shoelace, and seven pieces of imitation jewelry: a “P” shaped metal accessory with rhinestones and a clasp, two star shaped metal accessories with rhinestones and clasps, a gold-colored metal bracelet with two clasps, a circular stone with a clasp, an oval stone with a clasp, and an Italian horn charm with a clasp. The items come packaged in a clear and resealable plastic bag. The items are meant to be interchangeable with each other to switch the look of shoes each time they are worn.

The sample described as a “Hippy Accessories Set,” is an assortment of shoe ornaments and laces designed to provide a unique look to the wearer’s shoe. The pack includes one yellow 100 percent cotton braided shoelace, one purple 100 percent polyester braided shoelace, two metal cylinder beads, one plastic bag with nineteen lettered pieces, one metal heart charm, one plastic bag with four textile flower accessories, one blue plastic bead, and one purple plastic bead. The items come packaged in a clear and resealable plastic bag. The items are meant to be interchangeable with each other to switch the look of shoes each time they are worn.

The sample described as a “Scout Accessories Set,” is an assortment of shoe ornaments and laces designed to provide a unique look to the wearer’s shoe. The pack includes one black 100 percent polyester braided shoelace, one white 100 percent polyester braided shoelace, one cylindrical plastic bead, two rectangular plastic beads, one plastic bag with four lettered pieces, two circular plastic beads, one metal coin, one red textile ribbon, and two metal disc beads. The items come packaged in a clear and resealable plastic bag. The items are meant to be interchangeable with each other to switch the look of shoes each time they are worn.

The manufacturing operations for each set are as follows:

COWBOY: France: • Raw leather material is shipped to Italy.

Albania: • Imitation jewelry (coin, rings, key) is molded, finished, and shipped to Italy.

Italy: • Hot die cast acrylic is molded and polished into plastic beads. • Leather material is cut into 59 inches to form the shoelaces. • 100 percent cotton yarn is braided to form a fabric and cut. • Plastic tips are glued onto the braided fabric to form the shoelace. • The items are packaged into the biodegradable plastic bag and shipped to the United States. Each bag contains one pair of white cotton braided shoelaces, one pair of leather shoelaces, one coin with ring, one key accessory, and six plastic beads.

GLAM: China: • Imitation jewelry with rhinestones is formed into the shape of the letter “P” and shipped to Italy. • Beaded string shoelace is produced, cut, finished, and shipped to Italy. • 100 percent polyester ribbon fabric is woven and shipped to Italy.

Spain: • Imitation jewelry is formed in 6 separate designs and shipped to Italy: Italian horn charm with a lobster claw clasp Oval stone with lobster claw clasp Circular stone with lobster claw clasp Bracelet with two lobster claw clasps Star shaped charm with rhinestones and a lobster claw clasp Star shaped charm rhinestones and jump ring

Italy: • 100 percent polyester ribbon fabric is cut. • Plastic tips are glued on to the polyester ribbon fabric to form a shoelace. • The items are packaged into the biodegradable plastic bag and shipped to the United States. Each bag contains one beaded string shoelace, one white polyester ribbon shoelace, and one piece of each imitation jewelry item described above.

HIPPY: China: • Hot die cast acrylic is molded into 19 separate pieces, painted with letters, and shipped to Italy. • Acrylic is molded into plastic beads and shipped to Spain.

Spain: • Flower shaped accessories are produced and painted in 4 distinct colors (orange, black, pink, yellow). • Jump rings are sewn to each of the 4 flower accessories. • Rhinestones are glued to the pink and yellow flowers. • The 4 flower accessories are placed in a bag and shipped to Italy along with the plastic beads.

Albania: • Metal heart shaped charm is molded, coated, welded to a jump ring, and shipped to Italy.

Italy: • Metal cylinder bead is molded and polished. • 100 percent cotton yarn is braided to form a fabric and cut. • 100 percent polyester yarn is braided to form a fabric and cut. • Plastic tips are glued onto the braided fabric to form the shoelace. • The items are packaged into the biodegradable plastic bag and shipped to the US. Each bag contains one yellow cotton braided shoelace, one purple polyester braided shoelace, two metal cylinder beads, one plastic bag with 19 lettered pieces, one metal heart charm, one plastic bag with four textile flower accessories, one blue plastic bead, and one purple plastic bead.

SCOUT: China: • Hot die cast acrylic is molded into four separate pieces and painted with letters. • Acrylic is molded into circular plastic beads. • Plastic pieces and plastic beads are shipped to Italy.

Albania: • Metal imitation coin and disc beads are molded, coated, and shipped to Italy.

Italy: • 100 percent polyester dyed yarn is braided to form fabric and cut. • Plastic tips are glued onto both the black and white braided fabrics to form shoelaces. • 100 percent polyester ribbon is woven, dyed red, and cut. • Hot die cast acrylic is molded and polished into cylindrical and rectangular plastic beads. • The items are packaged into the biodegradable plastic bag and shipped to the US. Each bag contains one black polyester braided shoelace, one white polyester braided shoelace, one cylindrical plastic bead, two rectangular plastic beads, one plastic bag with four lettered pieces, two circular plastic beads, one metal coin, one red ribbon, and two metal disc beads.

ISSUES:

What is the tariff classification, country of origin determination, and country of origin marking of the subject merchandise?

CLASSIFICATION:

The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole based on its essential character.

The Cowboy, Glam, Hippy, and Scout accessories sets each meet the qualifications of "goods put up in sets for retail sale." The components of each set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repackaging. The textile shoelaces impart the essential character of the Hippy and Scout accessories set. The leather and textile shoelaces impart the essential character of the Cowboy accessories set. The beaded plastic and textile shoelaces impart the essential character of the Glam accessories set.

General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. The Cowboy accessories set consists of a leather shoelace (chapter 4205) and a textile shoelace (heading 6307) which both equally merit consideration. The Glam accessories set consists of a plastic shoelace (chapter 39) and a textile shoelace (heading 6307) which both equally merit consideration. We find that the essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to GRI 3(c), HTSUS, both the Cowboy and the Glam accessories set will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the Cowboy, Glam, Hippy, and Scout accessories set will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c). Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:”

Paragraph (e) in pertinent part states,

The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:

HTSUS Tariff shift and/or other requirements

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric-making process.

The Cowboy, Hippy, and Scout accessories set are comprised of braided fabric shoelaces formed in a single country, that is Italy. Therefore, the country of origin of the braided fabric shoelaces are conferred in Italy. The Glam accessories set is comprised of a 100 percent polyester woven ribbon shoelace formed in a single country, that is China. Therefore, the country of origin of the woven ribbon shoelace is conferred in China.

COUNTRY OF ORIGIN MARKING:

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 container) will permit in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304.

Section 134.41(b) (19 C.F.R. § 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.

Pursuant to 19 U.S.C. 1304(a)(3)(D) and section 134.32(d), Customs and Border Protection (CBP) Regulations (19 CFR 134.32(d)), articles for which the marking of the containers will reasonably indicate the country of origin of the articles are excepted from individual marking. This exception would apply, for example, in cases where the articles are imported in a properly marked container and CBP officials at the port of entry are satisfied that the ultimate purchaser will receive it in its original unopened marked container.

Section 134.45 (a)(1), Customs Regulations (19 CFR 134.45(a)(1)), provides that the marking required by this part shall include the full English name of the country of origin, unless another marking to indicate the English name of the country of origin is specifically authorized by the Commissioner of Customs. Section 134.45(b), Customs Regulations (19 CFR 134.45(b)), provides that abbreviations of country names “which unmistakably indicate the name of a country ... are acceptable. Variant spellings which clearly indicate the English name of the country of origin such as “Brasil” for “Brazil” and “Italie” for “Italy,” are acceptable.”

You state that each accessories sent will be sold together in a biodegradable plastic bag and marked “Made in IT.”

In HQ 968034 (March 16, 2006), CBP ruled that in order to meet the marking requirements 19 U.S.C. 1304 and 19 CFR Part 134, an abbreviation must unmistakably identify the country of origin to the ultimate purchaser. CBP has denied a number of requests for abbreviations where it determined that the abbreviation was not sufficiently known in the U.S. for consumers to recognize the country of origin. For example, in HQ Ruling 735083, dated August 5, 1993, CBP determined that “NL” is not an acceptable abbreviation for the Netherlands country of origin marking purposed under 19 U.S.C.1304; however, “Holland or “Netherlands” are. Therefore, similarly, we find that the use of “IT” would not be acceptable for the Cowboy, Hippy, and Scout accessories set. However, as the country of origin of the Glam accessories set was found to be China, the use of “IT” would not be acceptable either.

Treasury Decision (T.D.) 91-7, published in Volume 25, Customs Bulletin and Decisions, at 6 (January 16, 1991), addressed, among other things, the application of country of origin marking requirements to sets. It states therein, specifically at 16: . . . in most cases, the mere inclusion of an item in a collection will not substantially transform it into an article with a new name, character or use and, therefore, each item must be separately marked with its own country of origin. (Where the marking of the container will reasonably indicate the country of origin to the ultimate purchaser, the container may be marked instead of the individual articles. See 19 U.S.C. 1304(a)(3)(D) and 19 CFR 134.32(d).) This result is consistent with the purpose of the marking statute since the ultimate purchaser’s decision as to whether to buy the set might be influenced by the country of origin of any of the items in the set, whether or not an item gives the set its essential character. In considering T.D. 91-7, we find that the originating textile components packaged in the Cowboy, Glam, Hippy, and Scout accessories sets are not substantially transformed as a result of being packaged with the non-originating textile components, and the individual components and the origin of all items packaged with the bundle must be identified. Consequently, each article must be individually marked with their country of origin, provided such marking is visible through the retail packaging of the bags, or the packaging must identify the origin of each of these items.

HOLDING:

The applicable subheading for the Cowboy, Glam, Hippy, and Scout accessories set will be 6307.90.9891, HTSUS. The country of origin for the Cowboy, Hippy, and Scout accessories set is Italy. The country of origin for the Glam accessories set is China. Based on the provided information, we find that the country of origin marking, “Made in IT” for the Cowboy, Glam, Hippy, and Scout accessories set does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46. Each item packaged in the set must be individually marked with the word “Made in Albania, China, France, Italy, or Spain” or the packaging must identify the origin of each of these items.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, HTSUS, listed above.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6307.90.9891, HTSUS, listed above.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.

The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].


Sincerely,

(for)
Steven A. Mack
Director
National Commodity Specialist Division