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This is in response to your letter dated May 2, to the Director, National Commodity Specialist Division in which you request a determination of commercial interchangeability of shoes imported and exported by your client, Glory Chen International. Your request has been forwarded to this office.
Glory Chen asserts that it returns unsold, imported shoes to its foreign supplier. Glory Chen states that it is unable to identify the import entry under which the shoes it intends to return were imported.
The only document presented is a list of the shoes to be returned. The list categorizes the shoes by style name, color, description, number of units received, shipment number, date of receipt and unit price. It is not clear whether the list is merely illustrative or represents actual records.
Although the list references shipment number and date of receipt, Glory Chen's broker states that the list does not correspond to specific import entries. The list contains six styles: However, the list contains only one shipment for style "Carasam".
There are 57 shipments for style "Agean", 33 shipments for style "Alament", 36 shipments for style "Animal", 14 shipments for style "Asha" and 12 shipments for style "Bess". With two exceptions, the unit price within a style is the same. All but two of the 55 shipments for style "Agean" list the same unit price.
Two shipments have significantly different unit prices. Within style "Alament" there is one unit price that differs from the remaining shipments.
Within the styles "Alament" and "Animal", the description differs from denim suede and sport suede. No information was provided as to the parameters of each style.
No business records such as purchase orders, invoices, inventory records, shipping records or import entry papers were provided. Issue Whether the Glory Chen shoes under consideration meet the requisite criteria for commercial interchangeable merchandise for purposes of the unused merchandise drawback provisions set for in 19 U.
Law and Analysis Under 19 U. A comparison of the import and export articles is made against those factors. Customs and Border Protection CBP uses the ruling requester's commercial records in its comparison of the articles to determine whether the articles are described by the same Government or recognized industrial standard, part number and tariff classification.
Those records also are used by CBP to compare the relative values of the two articles. Underlying purchase and sales contracts, purchase invoices, purchase orders, and inventory records show whether a claimant has followed a particular recognized industry standard or governmental standard, or any combination of the two, relative values of the imported and exported merchandise, and whether a claimant uses part numbers to buy, sell, and inventory the merchandise in issue.
See also, 19 C. Glory Chen has not submitted any documentation, other than an inventory report, to support its ruling request. As such, we will make our determination of commercial interchangeability based on the assertions in the ruling request and the evidence provided.Shop the latest wide width shoes for women, wide calf boots & other wide shoes at Ashley Stewart.
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