N358854

N358854 February 27, 2026 OT:RR:NC:N2:247 CATEGORY: Classification; Origin; Marking; Trade Program TARIFF NO.: 6406.20.0000 Jae Hee Park O2Wide Co., Ltd. Cocoro Building, 308 Dongnam-ro, Songpa-gu Seoul 05835 Republic of South Korea RE: The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit Dear Mr. Park: In your letter dated February 13, 2026, you requested a ruling on the classification, country of origin, marking, and trade program eligibility of a “DIY Crochet Shoe Kit” containing a ball of folded paper strip. The subject kit of ruling N355798, dated December 17, 2025, contained a ball of cotton yarn and other identical components. You submitted a description and several photographs of the “DIY Crochet Shoe Kit.” The kit provides the consumer the opportunity to handcraft an upper and to assemble the components into a pair of wearable shoes after purchase. The kit contains a PVC outer sole (Chapter 64 of the Harmonized Tariff Schedule of the United States, HTSUS) manufactured in Turkey, an EVA insole (Chapter 64, HTSUS) manufactured in South Korea, a printed pattern sheet (Chapter 49, HTSUS) manufactured in South Korea, and a ball/cake of folded paper strips (Chapter 48, HTSUS) manufactured in Taiwan. The kit is assembled, packaged in South Korea, and exported to the United States for retail sale. The Explanatory Notes to GRI 3(b) indicate, in pertinent part, that "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Each of the components of the kit is classified under different subheadings and considered a set for tariff purposes. Since no one subheading in the tariff schedule covers all the components, GRI 3(b) provides that goods put up in sets for retail sale, shall be classified as the component which gives them their essential character. In general, "essential character" has been construed to mean the attribute which strongly marks or serves to distinguish an article. It may be determined by the nature of the material, its bulk, quantity, weight, value, or by the role of the constituent material in relation to the use of the goods. The outer sole dominates by weight and dictates the size, shape, and type of the completed shoe. Therefore, this office determined that the rubber or plastic outer sole from Turkey imparts the essential character of the set and determines the classification. The applicable subheading for the “DIY Crochet Shoe Kit” will be 6406.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of footwear (including uppers whether or not attached to soles other than outer soles): Outer soles and heels of rubber or plastics. The general rate of duty will be 2.7 percent ad valorem. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. The essential character for goods classified as a set, or where no single manufacturing process provides a clear "substantial transformation," is determined by the origin based on the single component that imparts the essential character to the finished product. Given that the outer sole determines the essential character of this set, its origin dictates the origin of the entire set. The inner sole and yarn, while necessary components, are considered secondary to the fundamental nature of the good, which is defined by the outer sole. Therefore, as the outer sole is from Turkey, the country of origin for the set is Turkey. General Note 33, HTSUS, sets forth the criteria for determining whether a good is originating under the UKFTA. General Note 33(b), HTSUS, states, in pertinent part, as follows: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UKFTA country under the terms of this note if- (i) the good is wholly obtained or produced entirely in the territory of Korea or of the United States, or both; (ii) the good is produced entirely in the territory of Korea or of the United States, or both, 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 (o) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Korea or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. For the purposes of this note, the term “UKFTA country” refers only to Korea or to the United States. Because not all components of the “DIY Crochet Shoe Kit” were wholly obtained or produced entirely in the territory of Korea or the United States, other requirements of General Note 33(b), HTSUS, are not applicable. The “DIY Crochet Shoe Kit” will not be eligible for preferential tariff treatment under the UKFTA. You have also inquired about the country of origin marking. Please note pursuant to the marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304) 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 

is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such ot