N356615

N356615 December 29, 2025 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification, Trade Program TARIFF NO.: 6402.99.3145 Reynaldo Vásquez CA Trade Consulting Calle y Colonia La Mascota #138 San Salvador El Salvador RE: The tariff classification and DR-CAFTA eligibility of a man’s shoe produced in El Salvador Dear Mr. Vásquez: In your letter dated December 1, 2025, you requested a binding ruling on behalf of Industrias Caricia, S.A. de C.V., concerning the tariff classification of a style of a man’s dress shoe and the eligibility of the product under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). Photographs and description of the manufacturing process were submitted with your request. Style A25D0019A-1 is a man’s closed-toe, closed-heel, slip-on dress shoe which does not cover the ankle. The shoe features an upper where over 90 percent of the external surface is made of polyurethane and an outer sole of thermoplastic rubber (TPU). You state the shoe has no foxing or foxing-like band. The applicable subheading for the man’s dress shoe, style A25D0019A-1, will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For Men: Other.” The rate of duty will be 6 percent ad valorem. You have also inquired as to whether the footwear above, imported from El Salvador, is eligible for preferential duty treatment under DR-CAFTA. According to your ruling request, the man’s dress shoe is manufactured into finished footwear in El Salvador from non-originating components sourced from China. The non-originating components include a cut-and-sewn upper and lining, a cut-to-shape midsole, and an outer sole. You state in El Salvador all the components are assembled, the edges are smoothed, the cement is applied to joints, the upper is lasted and mounted with all the components, finished to form complete shoes, and then packaged for export to the United States. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating the DR-CAFTA. General Note 29(b), HTSUS, states in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and-- (A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or The subject shoe is not wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries and therefore is not eligible for treatment as an originating good pursuant to General Note 29(b)(i). Then, we look to GN 29(b)(ii), which states the non-originating materials must undergo an applicable change in tariff classification set forth in GN 29(n). The applicable chapter rule for the subject shoe, which is classified under subheading 6402.99.3145, HTSUS, provides: Chapter 64 Chapter rule 1: Notwithstanding the tariff classification rules for goods of chapter 64 set forth below, with respect to goods of chapter 64 falling in the following tariff provisions enumerated in this rule for which a rate of duty followed by the symbol “P” in parentheses appears in the “Special” subcolumn of rate of duty column 1, an importer may claim preferential tariff treatment under this note for a good of chapter 64 that meets any tariff classification rule for such good set forth in general note 11, 17, 25, 26 or 28 of the tariff schedule: tariff items 6401.92.30, 6401.92.60, 6401.99.80,6402.91.05, inclusive, 6402.91.16, 6402.91.30, 6402.91.40, 6402.91.60, 6402.91.70, 6402.99.04, 6402.99.12, 6402.99.21, 6402.99.23 through 6402.99.31, inclusive and 6402.99.41 through 6402.99.79, inclusive; heading 6403; tariff items 6404.11.20 through 6404.19.15, inclusive, and 6404.19.25 through 6404.20.60, inclusive; and headings 6405 and 6406. 1. A change to 6401.10, or tariff items 6401.92.90, 6401.99.10, 6401.99.30, 6401.99.60, 6401.99.90, 6402.91.10, 6402.91.20, 6402.91.26, 6402.91.50, 6402.91.70, 6402.91.80, 6402.91.90, 6402.99.08, 6402.99.16, 6402.99.19, 6402.99.33, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method. 2. A change to any other tariff item of chapter 64 from any other subheading. In the instant case, the finished man’s dress shoe (style A25D0019A-1), classified in 6402.99.3145, HTSUS, falls under rule GN 29(n), Chapter 64/2 above, which requires “A change to any other tariff item of chapter 64 from any other subheading.” The non-originating materials used for the upper and lining (subheading 6406.10), the midsole (subheading 6406.90) and the outer sole (subheading 6406.20) are all classified under subheadings different from that of the finished shoe (subheading 6402.99). They undergo a tariff change to another tariff item of Chapter 64, HTSUS. Therefore, the man’s shoe, style A25D0019A-1, qualifies for U.S./DR-CAFTA preferential duty-free treatment upon compliance with all applicable laws, regulations, and agreements. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new 

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. 
Sincerely,
 (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division