N359644

N359644 March 31, 2026 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification, Origin, Marking TARIFF NO.: 6406.20.0000 Jae Hee Park O2Wide Co., Ltd. Cocoro Building, 308 Dongnam-ro, Songpa-gu Seoul 05835 South Korea RE: The classification, country of origin, and marking of four DIY Crochet Shoe Kits Dear Mr. Park: In your letter dated March 11, 2026, you requested a classification, country of origin, and marking ruling for four DIY Crochet Shoe Kits. You submitted descriptions and photographs for four DIY Crochet Shoe Kits. These kits are very similar to the DIY Knit Shoe Kit covered under ruling N355798, but they differ in how the shoe uppers are formed. Unlike N355798, which contained balls of cotton yarn, these four DIY Crochet Shoe Kits contain pre-cut felt and yarn components in various color and size variations to crochet and create shoe uppers. The outer sole and felt components feature pre-punched holes along their edges. The included yarns are to be used for assembling the uppers with the outer soles and for creating crochet details along the upper edges and topline. All four models are DIY kits that provide the consumers with the opportunity to handcraft uppers and to assemble the components into pairs of wearable shoes or boots after purchase. Each kit contains the following components: (1) PVC outer soles made in Turkey and classified under subheading 6406.20, Harmonized Tariff Schedule of the United States (HTSUS) if imported separately; (2) EVA insoles made in South Korea classified under heading 6406.90, HTSUS; (3) pre-cut upper components of 70 percent wool, 30 percent polyester felt classified in heading 6406, HTSUS; (4) balls of yarn manufactured in Korea or Japan from chief weight wool classified in chapter 51, HTSUS; (5) printed instructions of paper made in South Korea classified in heading 4901, HTSUS. Each kit is put up in a retail box in South Korea. 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 determines 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 4 DIY Crochet Shoe Kits will be 6406.20.0000, 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 each set, its origin dictates the origin of the entire set. The inner soles, felt, 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 each set is Turkey. 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 indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. As to the marking of these kits, we look to the Treasury Decision (T.D.) 91-7, published in Volume 25, Customs Bulletin and Decisions, (January 16, 1991), which addressed, among other things, the application of country of origin marking requirements to sets. It was stated therein: … in most cases, the mere inclusion of an item in a collection will not substantially transform it into an article with a new name, character or use and, therefore, each item must

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