CLA-2-64:OT:RR:NC:N2:247
Reynaldo Vasquez
CA Trade Consulting
Calle y Colonia La Mascota #138
San Salvador
El Salvador
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free
Trade Agreement (DR-CAFTA), of men’s footwear produced in El Salvador.
Dear Mr. Vasquez:
In your letters dated January 7, 2026, and February 6, 2026, you requested a binding ruling on behalf of
Industria Caricia, S.A. de C.V., concerning the tariff classification of a style of a man’s casual 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 first request. A sample and value information accompanied your second letter.
The “Men’s Sneakers” SKU # A23F0249A-2 are men’s, closed-toe, closed-heel, sneaker-style shoes with
uppers and outer soles made from rubber/plastics. Although they have an athletic appearance, including lace
closures, they do not have underfoot cushioning that is characteristic of athletic shoes. You state in your
letter the shoes do not have foxing or foxing-like bands. The sample submitted with your request was
cross-cut and examined. The outer sole unit overlaps upper material by more than ¼ inch constituting a
foxing-like band. The F.O.B. price per pair of the completed footwear is $10.03.
The applicable tariff provision for the “Men’s Sneakers” SKU # A23F0249A-2 will be 6402.99.8031,
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: Other: Other: Valued over $6.50 but
not over $12/pair: Other: For men. The general rate of duty will be 90 cents /pr. + 20 percent ad valorem.
You have also inquired as to whether the “Men’s Sneakers” SKU # A23F0249A-2, imported from El
Salvador, are eligible for preferential duty treatment under DR-CAFTA.
According to your ruling request, the “Men’s Sneakers” SKU # A23F0249A-2 are manufactured into finished
footwear in El Salvador from non-originating components sourced from China. The non-originating
components include cut-and-sewn uppers, cut-to-shape insoles, insole boards, midsoles, and outer soles.
You state in El Salvador all the components are assembled, cemented, mounted, lasted, and finished to form
complete shoes, before being packaged for export to the United States.
General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the
DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) 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;
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).
GN 29(b)(ii) 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
6402.99.80, HTSUS, provides:
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.
In the instant case, the “Men’s Sneakers” SKU # A23F0249A-2, classified in 6402.99.8031, HTSUS, falls
under rule GN 29(n), Chapter 64/1. One of the non-originating materials used for the sneakers includes the
unformed uppers classified under (subheading 6406.10). Therefore, the sneakers will not meet the requisite
tariff shift rule. However, Chapter rule1, Chapter 64 states:
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.
As this chapter rule does not include a reference to 6406.99.80, no alternative rule is applicable and the “
Men’s Sneakers” SKU # A23F0249A-2 will not qualify for U.S/DR-CAFTA preferential duty-free treatment.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division