OT:RR:NC:N3:356
Lisa Murrin
Expeditors Tradewin LLC
795 Jubilee Drive
Peabody, MA 01960
RE: The country of origin of climbing skins
Dear Ms. Murrin:
In your letter dated November 7, 2025, on behalf of your client, Salewa USA LLC, you requested a country
of origin ruling for purposes of trade remedies and additional duties. A sample of the “Pomoca Ski Touring
Climbing Skins” (part number 10-0133112022), a swatch of the fabric used to produce the goods, and a
description of the manufacturing process were submitted with your inquiry.
FACTS:
The goods under consideration are climbing skins designed to be temporarily affixed to the bottom of
downhill skis to allow the skier to ascend slopes. Once the summit is reached, the reusable skins are removed
to allow the skier to descend the hill. The importer obtained a binding classification ruling (NY N252732,
dated May 16, 2016) on a similar product. In this ruling, the “Pomoca Climb Pro Glide Climbing Skins”
were classified under subheading 9506.11.6000, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for parts and accessories of snow skis.
The manufacturing operations used to produce the climbing skins are as follows:
Mohair and polyamide yarns are spun in South Africa and exported to Germany.
A waterproof rubber membrane is produced in France and exported to Germany.
In Germany, the yarns are woven into velvet fabric, the pile of the velvet is aligned and fixed to ensure
durability and grip/glide, a hydrophobic coating is applied, and the rubber membrane is laminated to the
fabric.
The laminated fabric is exported to Switzerland in 50-meter long rolls.
Components of the tip and tail attachments, including plastic straps produced in Spain, metal loops produced
in Italy, and metal end-hooks produced in Taiwan, are exported to Switzerland.
In Switzerland, the rolls are cut into smaller sections, adhesive is applied to the rubber surface, the fabric is
dye cut to specified lengths, and tip and tail attachments are sewn to the ends.
The finished climbing skins are packaged for retail sale with a trimming tool, sourced from Spain, which
allows the purchaser to trim the skins if desired.
The finished skins are exported to the United States.
ISSUE:
What is the country of origin of the climbing skins for purposes of trade remedies and additional duties?
COUNTRY OF ORIGIN – LAW AND ANALYSIS:
When determining the country of origin for purposes of applying current trade remedies and additional
tariffs, 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 has occurred 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).
In your letter, you suggest that the essential character of the climbing skins is imparted by the fabric that is
formed, treated, and laminated in Germany. You argue that this fabric has a pre-determined end use as
climbing skins at the time of its export to Switzerland, and that the processing operations performed in
Switzerland do not constitute a substantial transformation. We agree.
HOLDING:
The country of origin of the “Pomoca Ski Touring Climbing Skins,” for purposes of trade remedies and
additional duties, is Germany.
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 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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division