CLA-2-64:OT:RR:NC:N2:247
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 be separately marked with its own
country of origin. (Where the marking of the container will reasonably indicate the country of origin to the
ultimate purchaser, the container may be marked instead of the individual articles. See 19 U.S.C.
1304(a)(3)(D) and 19 CFR 134.32(d)). This result is consistent with the purpose of the marking statute since
the ultimate purchaser’s decision as to whether to buy the set might be influenced by the country of origin of
any of the items in the set, whether or not an item gives the set its essential character.
As each kit contains products sourced from Turkey, South Korea and Japan that have not been substantially
transformed in either country, you will need to mark the retail packaging box to indicate the proper country
of origin for each item in the kit.
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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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