The country of origin of parts of footwear uppers.

N303087 March 7, 2019 MAR-2 OT:RR:NC:N2:247 CATEGORY: COUNTRY OF ORIGIN Mr. James F. Trubits Mohawk Global Trade Advisors 4455 Genesee Street, STE 521 Buffalo, NY 14225 RE: The country of origin of parts of footwear uppers. Dear Mr. Trubits: This is in response to your letter received by our office on February 18, 2019, on behalf of your client Silipos Holding, LLC. You requested a country of origin ruling for products identified as Pellitec Blister Prevention Pads. A representative sample was included with your request and will be returned to you. The imported product is Item # 92888, identified as Pellitec Blister Prevention pads. Each round pad, measuring 55 mm in diameter, adheres to the inside of the upper of footwear and not to the wearer’s foot. It is designed to provide a soft cushion and friction-free surface. It remains inside the footwear when the foot is removed. Each pad consists of multiple layers. The “Balitex” layer consists of 100 percent polyester knit fabric and weighs .7 grams. The Mylar layer weighs 0.3 grams. The Aloe Vera Gel layer weighs 0.3 grams. An additional Mylar layer weighs 0.3 grams. A “Scuba” layer, consisting of 100 percent woven fabric, weighs 0.6 grams. And finally, an adhesive layer weighs 1.5 grams. The pads stick to the footwear and not to the wearer’s skin. The polyester knit fabric is from Great Britain. The Aloe Vera gel, Mylar layers, the “Scuba” fabric, and adhesive, are sourced from China. In your letter you state the polyester knit fabric is cut into 55mm discs and assembled with the other layers to create the blister pad. Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "the country of origin” means 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 Part 134. Substantial transformation requires that "there must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). With respect to the blister prevention pads, cutting the components to size and assembling the layers together results in a new product having a distinctive name, character, and use. Therefore, in our opinion, the good becomes a product of China. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division