The tariff classification of a shoe care kit from France.

NY F87414 August 10, 2000 CLA-2-39:RR:NC:SP:222 F87414 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Bldg. C-1D 145th Avenue & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of a shoe care kit from France. Dear Ms. Kearney: In your letter dated May 30, 2000, on behalf of your client Arche, Inc., you requested a tariff classification ruling and country of origin marking. The submitted sample is a shoe care kit that consists of a plastic shoe horn, a self contained plastic tuffy style brush, (for care of the upper shoe) a self contained plastic sponge brush (for care of the latex sole) and an instruction booklet. All items will be packed in a small cotton drawstring bag with the Arche logo. Your letter of inquiry states that a shoe care kit will be imported in the box with the shoes. You further state that the shoes and the box they are packed in will be marked “Made in France”. You questioned whether the shoe care kit should be marked with the country of origin. All the pieces of the shoe care kit are made in France. 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. 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. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The shoe care kit should be marked “Made in France”. The applicable subheading for the plastic shoe care kit will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division