The tariff classification, country of origin and marking of sandals from Mexico and Nicaragua

N111337 July 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. W. Ray Sickles RS Marketing, LLC P.O. Box 993 Morgantown, WV 26507 RE: The tariff classification, country of origin and marking of sandals from Mexico and Nicaragua Dear Mr. Sickles: In your letter dated June 18, 2010, you requested a tariff classification ruling. A sample and illustrative literature were submitted with your letter. The products are Gurkee’s® Rope Sandals in four styles - Barbados, Neptune, Tobago, and Trinidad. All styles are made of the same components and the same manufacturing process in both Mexico and Nicaragua. Rope, of United States origin and consisting of polypropylene yarn, undergoes a cutting and heat welding process to make the finished shoes. The rope forms the thong and/or straps of the upper as well as the mid and outer sole. The shoes are available in various colors and in sizes 6-10 for women and 8-13 for men. Woven and printed tags from the United States are attached to show the Gurkee’s® brand, country of origin, size, material content, and washing instructions. The applicable subheading for the sandals made of rope will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other. The rate of duty will be 12.5 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/. 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. You indicated in your letter that you wish to mark your products as being made from materials of United States origin and show the United States flag on the affixed tags. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. The purpose of 19 CFR 134.46 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container. 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division