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ITALY SPRING / SUMMER 2015
index 1 history 2 imported products 3 country profile specs & geography
family & social life religion & regional life politics economy
11 s.w.o.t. analysis 13 contributing factors transportation labor products business climate
19 business ettiquette 21 trade laws, politics, & agreements trade protocol relations diplomatic relations
29 laws of the U.S. that affect imports ports of entry 31 32 33 37
entry process
classifying the imports freight & shipment route cost sheets bibliography
“When I first started at J.Crew I sent faxes, flipped through my Rolodex and saved up for a CD player. I also dog-eared every page of the Style Guide. Now, it’s 2015. And while some things have definitely changed, a lot has stayed the same“
history
1947 1983 1989 2000 Popular Merchandise, Inc. is founded by Mitchell Cinader and Saul Charles to sell low-priced women’s clothing through in-home demos.
The Popular Club Plan catalog debuted and was mailed to customers. It showed the same garment in multiple images and fabrics snap-shots for quality asurance and fit refrences.
The company changes its name to J. Crew Group, Inc. and the first retail flagship store opens in New York’s S. Street Seaport.
J. Crew’s 100th retail store opens.
2003 2006 2008 2011 Millard “Mickey” Drexler joins J.Crew as chairman and CEO, pushing customer service, quality, and innovation.
J. Crew introduced Madewell as an effortlessly cool, modern-day interpretation of a 1937 American denim label.
J. Crew opens the first collection store under the direction of newly appointed Executive Creative Director, Jenna Lyons.
J. Crew expanded their global presence by opening their first international store in Toronto, Ontario.
imported products made in california cotton t-shirts denim belts swimwear
made in italy
shoes cashmere sweaters cashmere socks leather outerwear
made in ireland linen chino linen t-shirt linen button-up linen sportcoat
country profile specs & geography official name legislative houses head of state head of government capital official language monetary unit population
Italian Republic Senate & Chamber of Deputies President Sergio Mattarella Prime Minister Matteo Renzi Rome Italian Euro 59,993,000 people
The Alps separate Italy from France, Switzerland, Austria, and Slovenia. The Mediterranean Sea surrounds Italy: in particular, the Adriatic Sea to the Northeast, the Ionian Sea to the Southeast, the Tyrrhenian Sea to the Southwest, and the Ligurian Sea to the Northwest. Areas of plain cover about onefifth of the total area of the country; the remainder is filled with hilly, mountainous land, which provides variations in the temperate climate. Throughout it’s history, one element that has changed drastically is the role that women play in society. There is more of a prevalence of their participation in various professions, the most popular being the education system. “One aspect of this changed role is that Italy records one of the lowest average numbers of children per woman in the world, as well as some of the lowest birth and fertility rates. The declining number of births was a subject of much concern in the first years of the 21st century, and some towns and villages, particularly in the depopulated rural south, were offering cash premiums and tax incentives for 1 newborns. ” Alongside, an equally concerning characteristic of Italy is that one fifth of the population is over the age of 65 as of 2010. With technological advances providing the opportunity for home and wireless entertainment to develop, public, face-toface interactions are still valued. Social media doesn’t necessarily replace but facilitates interaction. ‘Hangouts’, as one may call it, are located at your fingertips: piazzas, bars, cinemas, pizzerias, and discos are all ideal places to socialize/gather.
family & social life Family bonding is experienced through daily activities. The most popular being watching television, listening to the radio, reading newspapers, and going to the cinema; reading books and engaging in sports are less common among the majority of the population. Although most are satisfied with their home life, contradicting feelings are reflected towards the current economic status and their working positions. Within the southern hemisphere of Italy, there are fewer job opportunities resulting in higher unemployment rates.
religion & regional life In today’s society, religion plays a much smaller role in day-to-day life; however, older generations, especially in rural settlements, tend to be more involved and may attend mass every day. “The majority of religious festivals are Roman Catholic, dedicated to the Madonna or to different saints. The feast of the Epiphany on January 6 exemplifies religious diversification as well as the pagan elements present in some of these celebrations. Traditionally, a witch called the Befana brings gifts to children on this day. However, in Italy’s strong agricultural tradition, it gives rise to a multitude of festivals celebrating the harvest, food, country, and seafaring pursuits. These festivals reflect the traditional activities of 2 the area in which they are held.”
politics In 1848, the Italian state grew out of the kingdom of Sardinia-Piedmont under the leadership of King Charles Albert. He introduced a constitution that remained the basic law for nearly 100 years under a bicameral parliament. Over time, ministers became responsible to parliament rather than to the king. After World War II, on June 2, 1946, monarchy was replaced with a republic as ruled by popular vote and a new constitution was enforced. The constitution is upheld by the Constitutional Court, which is composed of 15 judges, of whom the president of the republic nominates five, five are elected by parliament, and five are elected by judges from other courts. Members must have certain legal qualifications and experience. The term of office is nine years, and Constitutional Court judges are not eligible for reappointment.
The court performs four major functions: i. Judges the constitutionality of state/regional laws and law enforcement abilities ii. Resolves legal conflicts of the central government or between two regions iii. Judges indictments instituted by parliament iv. Determines permission to hold referenda on particular topics
A statement of basic principles precedes the constitution: article i The definition of Italy as a democratic republic, in which sovereignty belongs to the people. article ii & iii The inviolable rights of man, the equality of all citizens before the law, and the obligation of the state to abolish social and economic obstacles that limit the freedom and equality of citizens and hinder the full development of individuals. article vi The abolition of husband’s status as head of the household & the legalization of divorce/abortion. article vii Recognizes the special status granted to the Roman Catholic Church by the Lateran Treaty. article viii The constitution establishes the liberty of all religions before the law. article xv Many forms of personal freedom are guaranteed: the privacy of correspondence. article xvi The right to travel at home and abroad. article xvii The right to hold public meetings, if these are consistent with security and public safety. article xviii The right of association for all purposes that are legal, except in secret or paramilitary societies. article xxi No press censorship, and freedom of speech and writing is limited only by standards of morality. article xxix & xxx The equality of spouses in marriage and the equality of their children to each other .
economy Italy has managed to catapult from being one of the weakest European economies to being one of the most powerful in recent years. Its strengths are in metal, chemical, and engineering industries and weaknesses are a lack of raw materials and energy sources. More than four-fifths of Italy’s energy requirements are imported. To date, textiles constitute one of Italy’s largest industries. Strong entrepreneurial influence and liberal trade policies enabled manufacturing exports to expand at an expediential rate. Business in the north of the country caught up with and overtook many of its western European neighbors/competitors; however, southern Italy continues to lag behind. The percentage of the labor force working in agriculture is an indication of the rate of industrialization and wealth of a nation, and in Italy’s case imbalances exists between north and south. “Against an EU average of 4.7 percent in 2008, 3.6 percent of the Italian population worked on the land, with as many agricultural laborers from the 8 regions in the south as from the 12 regions in the north and 3 center. ” Italy may not be self-sufficient agriculturally, but commodities form an important part of the export market; the country is a world leader in olive oil production and a major exporter of rice, tomatoes, and wine. Cattle raising, however, is less advanced with imported meat and dairy products.
sw strengths
weaknesses
Italian exports translates to roughly $8,393 for every person in the country, which compares to a benchmark $2,545 in exports per person for the world
1/5th of the population is over the age of 65
The United States and Italy are North Atlantic Treaty Organization (NATO) allies and cooperate in the United Nations Italy has similar government regulations in comparison to the U.S.
Declining number of births have an affect on declining population Due to lack of raw materials, more than 4/5th of Italy’s energy requirements are imported
ot
analysis
opportunities
threats
Italy’s economy is dominated by small sized firms, which comprise 99.9% of Italian businesses
Italy’s high debt level is deterring the government
Italy is the 7th largest economy in the world and the 19th largest market for U.S. exports Strong entrepreneurial influence and liberal trade politics enable manufacturing exports to expand at an expedential rate
Negotiations are conducted slowly The hassle from government regarding termination often prevents employers from hiring even when times are good
contributing factors
transportation
Driving licenses issued by any of the EU member states are valid throughout the European Union. Those in possession of a license issued by any EU country do not require an international driving permit or a sworn translation of their own license. The automobile retains a strong hold on daily life. Ownership levels are high; therefore, many cities and towns suffer severe congestion and pollution as a result. Civil Liability insurance is compulsory. For visitors arriving from abroad, the best option is the Green Card, an insurance policy that can even be taken out at the border and is valid for 15, 30 or 45 days.
labor Italy describes themselves as “a democratic republic, founded on labor” according to the first sentence of its constitution. With their foundation beginning to crumble, “Italy’s economy can no longer afford the generous benefits it showered on its workers in the 1960s (when the country grew 5 percent to 6 percent a year). Measures put in place years ago to protect workers aren’t just slowing down the economy now, they’re perversely hurting the very workers they’re meant to protect.” Italy’s unemployment rate was relatively high at 12.4% in 2013, which is a further deterioration from 10.9% in 2012. How serious is the labor issue? The country has an astounding 2,700 pages of opaque and capricious labor laws. The laws are so unclear that many dismissals of workers end up in the country’s dysfunctional court system, where if a judge decides a worker was let go unfairly, he will likely rule that the employer has to reinstate him with back pay for the time he was gone. The hassle of firing often prevents employers from hiring, even when times are good. Union leaders and employer federations, who set pay scales, benefits packages, and employment conditions for the entire class of workers - from metal mechanics to nannies - negotiate contracts for Italian laborers on a national scale. Workers are guaranteed the same wage wherever they live, regardless of the fact that living in Milan is 10% more expensive than Naples.
Negotiating labor contracts at the national level also removes nearly any ability for employers to compromise. The World Economic Forum ranks Italy 123rd out of 142 countries in the efficiency of its labor market. Employers are robbed of their ability to innovate, from experimenting with hours of operations to introducing new forms of wage structures. Meanwhile, national strikes roll around like federal holidays—one every month or so and almost always on a Monday or Friday to guarantee participants a three-day weekend. On average, Italian workers spend almost six times as many hours on strike as their German counterparts. In the past decade productivity has remained flat, even as its neighbors to the north have continued to work more efficiently. Italy’s legislation and industrial relations are responsible for many absurdities. Some employers have offered workers who take early retirement an opportunity to nominate a family member to replace them. Companies and workers often try to get around these laws. Italian companies are famously tiny—some 95 percent of the country’s businesses employ fewer than 10 workers. One reason they stay so small is that at that size they are exempt from the provisions of national union contracts. Another way for a worker or small entrepreneur to avoid becoming entangled in legalities is to opt out of the formal economy altogether. Anywhere from 15% to 27% of economic activity is underground, where receipts are unheard of, taxes unpaid, and union rules don’t apply. Employers have battled for years with the unions for greater flexibility.
products Exports from Italy amounted to US$517.7 billion in 2013, up 27.2% since 2009. Italy’s top 10 exports accounted for 58.7% of the overall value of its global shipments. In regards to Italian economy, exports account for about 28.7% of total output. Given Italy’s population of about 60 million people, the total $517.7 billion in 2013 Italian exports translates to roughly $8,393 for every person in the country, which compares with a benchmark $2,545 in exports per person for the world’s total exports. top 10 exports The following export product groups represent the highest dollar value in Italian global shipments during 2013 and the percentage share each export category represents in terms of overall exports from Italy. i. Machinery: $104,077,982,000 (20.1% of total exports) ii. Vehicles excluding trains and streetcars: $37,402,449,000 (7.2%) iii. Electronic equipment: $29,212,503,000 (5.6%) iv. Mineral fuels including oil: $24,936,355,000 (4.8%) v. Pharmaceutical products: $23,582,149,000 (4.6%) vi. Plastics: $20,907,414,000 (4%) vii. Iron or steel products: $20,543,248,000 (4%) viii. Pearls, precious stones metals and coins: $15,622,918,000 (3%) ix. Furniture, lighting, signs & prefabricated buildings: $13,986,910,000 (2.7%) x. Iron and steel: $13,644,399,000 (2.6%)
business climate “Italy’s economy is fully diversified and dominated by small and mediumsized firms, which comprise 99.9 percent of Italian businesses. Italy is an original member of the 18-nation Eurozone. Germany, France, the United States, Spain, Switzerland, and the United Kingdom are Italy’s most important trading partners, with China gaining ground. Tourism is an important source of external revenue, as are exports of engineering products, mechanical machinery, and textiles/fashion. Italy continues to lag behind many industrialized nations as a recipient of direct foreign investment, and Italy does not have a bilateral investment treaty with the United States. Italy’s affluent domestic market remains attractive to many investors. The government in 2013 remained open to specific foreign sovereign wealth funds to invest in shares of Italian companies and banks and continued to make information available online to prospective investors. The Italian government’s efforts to implement new investment promotion policy that would paint Italy as a desirable direct investment destination were overshadowed in large part by Italy’s ongoing economic weakness, setbacks to reform initiatives, and lack of concrete action on structural reforms that could repair the lengthy and often inconsistent legal and regulatory systems, unpredictable tax structure, and layered bureaucracy. However, Italy’s economy is moving into fragile recovery after its longest recession in recent memory and this could provide political momentum for 4 improvements to Italy’s investment climate. ”
business ettiquette type of culture
Italians are relationship-oriented. Italians prefer to establish direct relationships, before “getting down” to business.
masculine & feminine
“In Italy the country’s business etiquette is more of a masculine role at 70% 5 where the women’s involvement is 30% but increasing”.
negotiation style & strategies
“Negotiations are conducted slowly because Italians tend to carefully evaluate advantages and risks, and because of the hierarchical decision-making process of Italian companies. During the negotiations, you might be contacting and/ or provide information to different people with specific roles (technical, financial, market oriented) who have limited decisional authority on the matter being 6 negotiated.” Moreover, they will report to their boss to take a specific decision, thus slowing down the process. Final decisions, due to stiff ranked management structures are centralized and taken by the chairman.
type of communication
The ability to use the right language and the right gestures when communicating is very important, especially in Italy. Along with face-to- face communication, hand gestures and personal contacts are features of Italian conversations. If you move away or keep your distance, this can be considered unfriendly. Italians are often guided by their feelings and trust is very important in establishing a good business relationship. During a meeting, try not to create a sense of urgency since this can appear rude or a weakness. One should make small talk and display interest in Italian food, art, fashion or sports.
social & cultural elements
“In regards to appropriate business attire, dressing formally to make a serious, practical impression. Italians give importance to visual appearances and 7 are accustomed to very high quality clothing and accessories.” Introductions are made through physical contact. A handshake should be firm but not too long between all members of a group in a business meeting. Specific roles have limited decisional authority. Final decisions, due to stiff ranked management structures are centralized and taken by the chairman.
greetings
Handshaking is common on all business and social occasions. “A daily greeting such as “buongiorno” or “buonasera” (i.e. good morning, good evening) is 8 generally expected upon arrival and when entering an office.” Presentation of Business Cards can be exchanged at any time during a meeting. Italian business cards normally contain all important business information including: contact details, business position, education degree and/or professional titles. A certain primness is still common and the use of professional titles is required, especially in writing. In Italy business meetings, one should address people by their title and last name and wait to be explicitly invited to use other forms. Italians tend to gesture to emphasize their speech. “They are also very tactile: upon meeting and leaving, embraces and “kisses” are common between 9 close friends and relatives.”
common courtesy
Businessmen should wear a dark well tailored suit, Italian brand tie, and colored or pattered shirt. Businesswomen should dress elegantly in a dark pant or skirt suit, neutral blouse, and heels. Business gifts are not a common practice in Italy. Company logoed items will be deemed as tacky. Punctuality is not a priority, but as a guest to Italy, you will make a far better impression if you are on time. Italians are typically not easily offended and you can criticize them jokingly A sense of humor may well be appreciated by Italians.
business entertaining
“Italians do not switch knives and forks. The knife remains in the right hand, and the fork remains in the left. When the meal is finished, the knife and fork are laid parallel to each other across the right side of the plate, with the tines of the fork facing downward. If you put both utensils down on the plate for any real length of time, it is a sign to the wait staff that you are finished, and your plate may be taken away from you. Alternately, if you lay your cutlery down on either side of the plate, it means you haven’t finished.” “Do not begin eating until the host says, “Buòn appetito!” “Cocktails are not common in Italy. Drinking without eating is rare and hard drinking is unusual/not appreciated. Even mild intoxication is considered ill mannered. Women drink very little in Italy.” Good topics of conversation are art and films, sports, current events and opera. Topics to avoid include negative stereotypes about Italians, personal family matters, saying anything bad about the local soccer team, and World War II.
trade laws, policies, and agreements
Why have policies? i. ii. iii. iv.
Create a global system for fair and open trade Open up markets with key partner countries Make sure others play by the rules Ensure trade is a force for sustainable development What is the proper protocol?
Exports to countries outside the EU must submit an export declaration and obtain a current export license from the relevant government organization. Also, there must be documentation of custom duties and tax payment in the destination country. A commodity code is needed for all exports outside the EU for the code classifies your goods for duty, tax rates, and regulations. It is necessary to check if you need a strategic export license for some controlled goods and apply using SPIRE. “It’s essential that all goods classified in order to identify what duties and controls apply and ensure a correct customs declaration. Whether or not you have an agent who handles customs entries on your behalf, you have a legal responsibility to ensure that the correct classification is applied. Incorrect classification can lead to delays in clearing goods, overpayment of duty, & potential 10 penalties.� Classify your goods correctly as it will help to ensure: - Payment of the correct amount of duty and VAT (if applicable) - Knowledge if duty is suspended on any of your goods - Knowledge if any preferential duty rates can be applied - Knowledge whether you need to obtain an import or export license - Knowledge whether excise or anti-dumping duties apply - Avoid paying interest on back-payments for incorrect classification - Avoid seizure of your goods or delays to their movement
“The Tariff is published as a whole every year, is updated monthly and is based on EU legislation. It is made up of three volumes:
volume i
Contains essential background information for importers and exporters. It covers duty relief schemes, contact addresses for organizations such as The Department for Business Enterprise & Regulatory Reform, The Defra, and The Forestry Commission. It also contains an explanation of excise duty, tariff quotas, and many similar topics.
volume ii
Contains a schedule of duty rates & trade statistics on 16,600 commodity codes.
volume iii
Contains a box-by-box completion guide for import and export entries - The Single Administrative Document (SAD), or form C88, the complete list of Customs Procedure Codes for importing and exporting, the country codes for the world, lists of UK docks and airports both alphabetically and by their Entry Processing Unit 11 numbers, and further general information about importing or exporting.�
trade protocol To find the correct code for your goods, use the General Rules contained in the Tariff. There are six rules, which should be applied in order: i. Covers the main headings under which goods are classed ii. Covers incomplete or unfinished articles and articles of mixed materials iii. Covers goods, which can be classified under more than one description iv. Covers goods which can’t be classified using the first three rules v. Covers packaging items that come with the goods vi. Covers subheadings under which goods are classed If it’s desired to export goods to a third country, you must submit an electronic export declaration. Many businesses use a freight forwarder to handle these declarations for them. This is done by: - Registering for an Economic Operator Registration Identification number - Registering for the Customs Handling of Import and Export Freight system - Submitting your export declaration through the National Export System Most goods exported to non-EU countries have a zero-rate, so you must: - Get evidence that the goods have left the EU - Keep a record of the export in VAT account “Italy does not charge VAT (value added tax) for services exported outside the EU. All UK businesses must declare any imports or exports to HM Revenue and Customs (HMRC) to ensure that any import VAT, duty, excise, or levies due on them under UK and European law are collected. The way different goods are classified largely determines what duties and controls apply to them. HMRC uses commodity codes found in the UK Integrated Trade Tariff to classify individual products. Classification of commodities is necessary for imports, exports, 12 declarations, as well as returns.”
relations Following the unification of Italy into one state, The United States established diplomatic relations. In 1941, Italy declared war on the United States, but relations were reestablished in 1944. Today, the United States and Italy enjoy friendly business relations, both being active, strong transatlantic partners. “The two countries have sought to foster democratic ideals and international cooperation, especially in areas of strife and civil conflict. The United States and Italy are North Atlantic Treaty Organization (NATO) allies and cooperate in the United Nations, various regional organizations, and bilaterally for peace, prosperity, and security. Italy has worked closely with the United States and others on such issues as NATO and UN operations, peacekeeping, combating trafficking, and counter-terrorism. Relationship development yielded Italy to host U.S. military forces: Sigonella, Gaeta, and Naples being homeport for the U.S. 13 Navy Sixth Fleet. Also, Italy hosts the NATO Defense College in Rome.” The United States and Italy cooperate closely on not only major economic issues, but also with trade. The United States is one of Italy’s most important trade partners., Italy is bound by EU treaties and laws due to Italy being a member of the European Union (EU). This includes those directly governing or indirectly impacting business investments. Under the EU Treaty’s Right of Establishment and the Friendship, Commerce, and Navigation Treaty with the United States, Italy is generally obliged to provide national treatment to U.S. investors established in Italy or in another EU member state. To prevent double taxation, the two countries have enacted an income tax agreement to prevent double taxation.
diplomatic relations The United States established diplomatic relations with the Kingdom of Italy in 1861 when it accepted the credentials of Chevalier Joseph Bertinatti as Minister Plenipotentiary of the Kingdom of Italy on April 11th Soon to follow, The U.S. established a presence at virtually every seaport because trade, shipping, and seamen protection were all major functions in protecting and enhancing American interests. Prior to the 1861 unification of Italy, the Italian peninsula was fragmented into several kingdoms, duchies, and city-states. As such, since the early nineteenth century, the United States maintained several legations which served the larger Italian states. timeline 1831- The U.S. established a legation to the Two Sicilies at Naples 1840- The U.S. established a legation to the Kingdom of Sardinia at Turin 1848- The U.S. established a legation to the Papal States in Rome 1861- Kingdom of Sardinia becomes the legation of the Kingdom of Italy 1865- 1871- U.S. Italian legation moves to Florence(1865) and then Rome(1871) 1893- An embassy was established when Ambassador Van Allen was appointed 1894- Wayne MacVeagh became the 1st U.S. Ambassador to Italy 1941- Italy declared war on the U.S. and the American Embassy in Rome closed 1944- Diplomatic relations were reestablished on October 16 1945- Ambassador Alexander C. Kirk re-opened the U.S. Embassy in Rome
laws of the u.s. that affect imports ports of entry Ports of entry conduct the daily, port-specific operations. Port personnel are the face at the border for nearly all cargo carriers and people entering the United States. Ports of entry are the level at which CBP enforces import and export laws and regulations and implements immigration policies and programs. Port officers also perform agricultural inspections to protect the USA from potential carriers of animal and plant pests or diseases that could cause serious damage to America’s crops, livestock, pets, and the environment.
entry process When a shipment reaches the United States, the importer of record (i.e., the owner, purchaser, or licensed customs broker designated by the owner, purchaser, or consignee) will file entry documents. Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized, and estimated duties have been paid. It is the importer of record’s responsibility to arrange for examination and release of the goods. Goods may be entered for consumption, for warehouse at the port of arrival, or transported in-bond to another port of entry and entered there under the same conditions. “Arrangements for transporting the merchandise in-bond to an in-land port may be made by the consignee or by a customs broker or by any other person with an interest in the goods for that purpose. Unless your merchandise arrives directly at the port where you wish to enter it, the carrier may charge you additional fees, unless other arrangements have been made for its 14 transportation.“ The owner, purchaser, or a licensed customs broker is the only individual who is authorized to enter goods. When the goods are consigned “to order,” the bill of landing must be properly endorsed by the consignor, which serves as evidence of the right to make entry. An air way bill may be used for merchandise arriving through air freight. In some cases, entry may be made using a duplicate bill of lading or a shipping receipt. When the goods are not imported by a common carrier, possession of the goods by the importer at the time of arrival shall be deemed sufficient evidence of the right to make entry.
Within 15 days of the date that a shipment arrives, entry documents must be filed. These documents include: - - - - -
Entry Manifest and Special Permit for Immediate Delivery Evidence of right to make entry Commercial invoice or a pro forma invoice Packing lists Other documents necessary to determine merchandise admissibility
“If the goods are to be released from custody at the time of entry, an entry summary for consumption must be filed and estimated duties paid within 10 working days. If one wishes to postpone release of the goods, they may be placed in a CBP bonded warehouse. The goods may remain in the bonded warehouse up to five years from the date of importation. At any time during that period, warehoused goods may be re-exported without paying duty. While the goods are in the bonded warehouse, they maybe manipulated by cleaning, sorting, repacking, or otherwise changing their condition. Perishable goods, explosive substances, or 15 prohibited importations may not be placed in a bonded warehouse.�
classifying the merchandise The HTS Numbers are organized into 21 sections and 96 chapters, that include general rules of interpretation and explanatory notes. The system is organized in sections with headings and subheading for each chapter. chapter heading subheading tariff item
64 (footwear, gaiters, and the like; parts of such articles) 6404 (footwear with outer soles of leather or composition leather) 6404.20 (leather) 6404.20.60 (women)
freight freight type of box csed number of case packs (boxes) type of container space needed in container cost to ship the merchandise shipping timeline
Ocean 5 ply cardboard carton - 61 x 48 x 28 48 boxes (10 cartons) Standard 20’ X 8’ X 8’6 1165 cubic feet $1,742 3-4 weeks
cost sheets
elsie suede d’orsay pumps
style # season size range retail price
C5770 Spring 2015 5 Medium - 12 Medium $255.00
lena leather heeled slides
style # season size range retail price
C4649 Spring 2015 5 Medium - 12 Medium $218.00
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Jordyn Simpson & Shanel Wolf
FASM 420 - Global Sourcing & Import Buying for Fashion Professor Robert Kline