I've understood that the tariff code is a pretty important factor in determining the country of origin in the EU.
What does everyone mean by "finishing"?
too simple an explanation actually.
Let me break it down for you.
It costs less to manufacture in China.
Why do people move manufacturing over to China?
Is it to sell a product for the same retail and make a bigger profit margin or is it to produce a lower priced product using cheaper manufacturing.
This isn't about the Chinese making the shoes, it is about the decision to manufacture in China and how it represents a shift from high price to low price.
you are just saying the same thing. Of course, at a given quality, the wage differential between Spain and China enables Meermin to offer the shoes cheaper by producing in China than in Spain. This does not necessarily imply low(er) quality. Nonetheless, as the same shoes would have to be sold at a higher price if produced in Spain, the shift from high price to low price mentioned by UnnamedPlayer is abolutely correct.