The country of origin of footwear imported from Portugal

N348196 May 23, 2025 OT:RR:NC:N2:247 CATEGORY: Origin Sharon Fix Piloti, LLC 15 Riverside Ave. Westport, CT 06880 RE: The country of origin of footwear imported from Portugal Dear Ms. Fix: In your letter dated April 24, 2025, you requested a country of origin ruling on two styles of footwear. Photographs, illustrations, and a description of the manufacturing process were submitted with your letter. The two styles of footwear, the Paddock Trainer and the Lifestyle Trainer, are men’s/unisex, below-the-ankle, lace-up sneakers with rubber or plastics outer soles. The Paddock Trainer consists of an upper having an external surface area of textile mesh and rubber/plastics (TPU). The Lifestyle Trainer consists of an upper having an external surface area of leather and suede. Both styles are comprised of unformed uppers manufactured in China that are shipped to Portugal. In Portugal the shapeless uppers are lasted (shaped) and incorporated into outsole units of Chinese or Portuguese origin. When determining the country of origin, 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). Unformed uppers are considered to have undergone a substantial transformation when they have been shaped by lasting, molding or otherwise, and having closed bottoms. The unformed, unshaped uppers of Chinese origin are lasted to take on the shape of the foot and become “formed” uppers in Portugal. The formed uppers are assembled to the outer soles of Chinese or Portuguese origin to become finished footwear. When the formed uppers are assembled to the outer soles, they become integral parts of new articles, i.e. the finished footwear, possessing a new name, character, and use. This office reviewed the description of the manufacturing process and is of the opinion that the unformed Chinese uppers have undergone substantial transformation in Portugal, first transformed into formed uppers and ultimately into finished footwear. From the facts and details submitted, the country of origin, for the completed footwear styles Paddock Trainer and Lifestyle Trainer, will be Portugal. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division