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.

N362166 July 1, 2026 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification; Trade Programs TARIFF NO.: 6402.99.8031 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 letter dated June 8, 2026, you requested a binding ruling on behalf of Industria Caricia, S.A. de C.V., concerning the tariff classification of two styles of men’s casual shoes, and the eligibility of the products under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). Samples, photographs, and a description of the manufacturing process were submitted with your request. The samples submitted will not be returned, as requested. The “Men’s Perry Ellis Magnifico” (SKU # PEA23F0249A-2E) is a man’s closed-toe, closed-heel, lace-up sneaker-style shoe featuring a polyurethane upper. The outsole is made from thermoplastic rubber with a very thin application of leather dust or fiber application on the external surface that contacts the ground. Additionally, a foxing-like band is present where the outer sole unit overlaps the upper material by more than ¼ inch. Although the shoe has an athletic appearance, including lace closures, it does not have sufficient underfoot cushioning that is characteristic of athletic shoes. The F.O.B. price per pair of the completed footwear is $10.18. The “Men’s Polo Poni” (SKU # POA24F1126A-1E) is a man’s closed-toe, closed-heel, lace-up sneaker-style shoe featuring a polyurethane upper. The outsole is made from thermoplastic rubber with very thin leather dust or fiber application on the external surface that contacts the ground. The shoe also features a foxing-like band where the outer sole unit overlaps the upper material by more than ¼ inch. Although the shoe has an athletic appearance, including lace closures, it does not have underfoot cushioning characteristic of athletic shoes. The F.O.B. price per pair of the completed footwear is $10.01. You suggested both styles be classified in heading 6405, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, including footwear with uppers of rubber/plastics and leather outsole. We disagree. As the thin leather fibers on both shoes are inconsistently and thinly applied, the flocking is not sufficient to be considered leather or composition leather. It will be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, HTSUS, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. The applicable tariff provision for the “Men’s Perry Ellis Magnifico” (SKU # PEA23F0249A-2E) and the “Men’s Polo Poni” (SKU # POA24F1126A-1E) 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 both styles above, imported from El Salvador, are eligible for preferential duty treatment under the DR-CAFTA. According to your ruling request, both shoe styles above are manufactured into finished footwear in El Salvador from non-originating components sourced from China. The non-originating components include cut-to-shape uppers, linings, laces, midsole and outsole bases. You state in El Salvador the outsoles will be injected, molded, and bonded with leather flocking or shavings on majority of external surface. Subsequently, all 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 two subject shoes are not wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries and therefore are not eligible for treatment as originating goods 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 shoes, 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, both styles classified in 6402.99.8031, HTSUS, fall under rule GN 29(n), Chapter 64/1. One of the non-originating materials used for the shoes includes the unformed uppers classified under (subheading 6406.10). Therefore, both shoes will not meet the requisite tariff shift rule. Additionally, Chapter rule1 to 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. Because the above Chapter rule 1 does not reference subheading 6406.99.80, the above alternative rule is not applicable. Consequently, the “Men’s Perry Ellis Magnifico” (SKU # PEA23F0249A-2E); and the “Men’s Polo Poni” (SKU # POA24F1126A-1E) will not qualify for preferential duty-free treatment under DR-CAFTA. 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. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division