The country of origin marking of unformed boot uppers imported from the Dominican Republic for further processing in the United States

N362194 July 7, 2026 OT:RR:NC:N2:247 CATEGORY: Marking William Maloney Sandler Travis & Rosenberg, P.A. 286 Madison Ave., Suite 1200 New York, NY 10017 RE: The country of origin marking of unformed boot uppers imported from the Dominican Republic for further processing in the United States Dear Mr. Maloney: In your letter dated June 9, 2026, you requested a ruling submitted on behalf of your client, Red Wing Shoe Company, Inc. regarding the country of origin marking on unformed boot uppers imported from the Dominican Republic for further processing in the United States. Your letter included photographs of imported boot uppers and a description of the manufacturing processes to be performed in the United States post-importation. The merchandise under consideration consists of unformed boot uppers with an external surface primarily of leather. The unformed uppers imported from the Dominican Republic are completely open at the bottom and are not imported with other components to form finished boots. After importation into the United States, the unformed uppers will be lasted, assembled with rubber sole and other bottom components to form complete boots for retail sale to the U.S. consumers. Your letter requested confirmation on two marking issues prior to importation: (1) marking the outer container to indicate the unformed uppers were manufactured in the Dominican Republic; and (2) marking the unformed uppers with a sewn-in label stating, “ASSEMBLED IN USA WITH IMPORTED PARTS.” 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. Friedlaender & 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. In this case, the open, un-lasted boot uppers imported into the U.S. do not possess the character of complete boots. The post-importation manufacturing processes in the United States, including lasting, shaping and closing the bottoms of the uppers to become formed uppers, and subsequent assembly with midsoles and outer soles, effect a substantial transformation. This process transforms the imported unformed uppers into finished boots, which are new and different articles of commerce in the United States. As such, the U.S. manufacturer, performing the substantial transformation, is considered the ultimate purchaser per 19 CFR 134.1(d)(1). Therefore, pursuant to 19 CFR 134.35, the imported uppers are excepted from individual marking. Only the outermost container in which the imported uppers are shipped must be marked with the country of origin, in this case, Dominican Republic. You claim the U.S. manufacturer does not have the capability of marking the finished goods and you ask if a sewn-in label can be sewn or glued to the unformed uppers prior to importation. The proposed marking will state “ASSEMBLED IN USA with IMPORTED PARTS.” This ruling does not address any markings referencing U.S. content. This is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact that agency regarding the proposed claim “ASSEMBLED IN USA WITH IMPORTED PARTS.” 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