The country of origin of hockey skate inserts

N355835 November 24, 2025 OT:RR:NC:CEE004:N2:247 CATEGORY: Origin Andre Lefebvre Adrenaline Design inc. 1771 Avenue de L'Eglise Montreal H4A 3N7 Canada RE: The country of origin of hockey skate inserts Dear Mr. Lefebvre: In your letters dated October 27, 2025, and November 6, 2025, you requested a country of origin ruling on hockey skate inserts. A description of the merchandise including its use, material composition, manufacturing process, and a website designation was submitted with your first letter. The country of origin of the materials and a sample accompanied your second letter. The item, identified as POWERFOOT Performance Inserts, available in two sizes, are shaped rubber/plastic inserts that adhere to the inside of hockey boot uppers over the toes to improve the fit. Each retail box contains two cushions and two shims. Each cushion is composed of a layer of black polyethylene foam measuring approximately 1/8th inch thick, a layer of grey open-cell foam measuring ¼ inch thick, a blue polyester fabric, and a covered adhesive strip. The shims, used if additional thickness is required, are made up of open cell foam rubber/plastic measuring 1/16th inch and covered adhesive. The POWERFOOT Performance Inserts are manufactured in Canada. Rolls of blue poly fabric, grey open-cell foam rubber/plastic and black polyethylene foam, all originating in Canada, are laminated together, pinched, and cut into individual inserts. The thin shims are made from cut outs of polyethylene. Adhesive and strips originating in the United States are applied to the inserts and shims before they are retail packaged in small hanging boxes. 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). 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. Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the country of origin of a good for marking purposes, with the exception of textile and apparel goods which are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11. Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in which: (1) The good is wholly obtained or produced; (2) The good is produced exclusively from domestic materials; or (3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied. “Domestic material” is defined in 19 C.F.R. § 102.1(d), as “a material whose country of origin as determined under these rules is the same country as the country in which the good is produced.” “Foreign material” is defined in 19 C.F.R. § 102.1(e) as “a material whose country of origin as determined under these rules is not the same country as the country in which the good is produced.” Here, sections 102.11(a)(1) and 102.11(a)(2) do not apply because the product will neither be wholly obtained or produced nor produced exclusively from “domestic” (Canadian, in this case) materials. Accordingly, under section 102.11(a)(3), each non-Canadian material must meet the applicable change in tariff classification set out in Section 102.20 in order for the product to qualify to be marked as a product of Canada. Using the hierarchy of rules, the adhesive and strips will undergo the requisite tariff shift and as per 19 CFR 102.11(a)(3), the POWERFOOT Performance Inserts will be considered a product of Canada for country of origin and marking purposes. 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, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division