OT:RR:NC:N2:247
Antonella Gaudio
Alexander Wang LLC
139 Beekman Street
New York, NY 10038
RE: The tariff classification and country of origin of a woman’s mule style footwear
Dear Ms. Gaudio:
In your letter dated December 9, 2025, you requested a tariff classification and country of origin ruling on
women’s footwear. A description, photographs, and a sample was submitted with your request. The sample
is being returned.
The GRIPHORIA 65MM LUG MULE, Style number 30226M027, is a woman’s closed toe, open back, mule
style shoe, with a heel. The upper consists of flexible 3D printed Elastomeric Polyurethane (EPU) around the
top, sides, and under the forefoot. This component has the shape of the foot. The exterior surface of this
component is decorated with molded four-pointed “lugs.” The lugs measure between 3/16 and 6/16-inch
wide, 1/16 and 1/8-inch high, and spaced between 1/8 and ½-inch apart. A rigid 3D printed EPU shank
incorporates an approximately 2-inch heel shaft which conceals a metal post. A rubber/plastic/metal heel lift
is inserted into a metal receptacle. You state the components will be manufactured in Italy and assembled
into a complete shoe in Spain. The FOB value per pair is $306.
The applicable subheading for the GRIPHORIA 65MM LUG MULE, Style number 30226M027 will be
6402.99.3165, 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 women: Other. The
rate of duty general will be 6 percent ad valorem.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) 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).
In the case of Uniroyal Inc. v. United States, 3 CIT 220, 542F. Supp. 1026 (1982), aff'd, 702 F.2d 1022 (Fed
Cir. 1983), the Court examined whether the addition of an outsole in the United States to imported uppers
lasted in Indonesia changed the fundamental character of the imported article. After carefully examining both
the imported (formed) upper and the finished shoe, the court concluded that the imported upper did not lose
its distinct identity in the finished shoe, and to the contrary, was “the very essence” of the completed shoe. In
other words, adding an outer sole to an already formed upper did not affect a substantial transformation and
the country of origin would remain Indonesia, the origin of the formed upper.
Regarding the subject merchandise, the upper/footbed/midsole/outer sole component already having the
shape of the foot, and manufactured in Italy, is considered to have the “very essence” of footwear. The
attachment of the Italy-origin shaft/heel component in Spain is considered minor assembly and does not
affect a substantial transformation. The country of origin of the GRIPHORIA 65MM LUG MULE, Style
number 30226M027, is Italy.
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 Stacey Kalkines at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division