U.S. Customs and Border Protection · CROSS Database
THE COUNTRY OF ORIGIN MARKING OF COMPONENTS OF THE FOLD FLIP NEST TABLE SERIES.
N283589 March 7, 2017 MAR-2 OT:RR:NC:N4:433 CATEGORY: MARKING Joshua Adam Peter Product Manager National Office Furniture, Inc. 1610 Royal Street Jasper, IN 47549 RE: THE COUNTRY OF ORIGIN MARKING OF COMPONENTS OF THE FOLD FLIP NEST TABLE SERIES. Dear Mr. Peter: This is in response to your letter dated February 15, 2017, requesting a ruling on the country of origin for frame mechanisms, and leg mechanisms and rod assemblies, imported from China to be sold with laminated tabletops of United States origin. Illustrative literature and a description were provided for four model numbers of the Foldtm, “Flip Nest Table Series.” Model Number 61N2430CCFMVL, is the “Concave Table PVC Rim.” Fold, 30W Frame Mechanism Assy., Silver – China Country of Origin: (1) The construction is of fabricated steel, die cast aluminum and plastic components. (2) The frame mechanism is purchased as a packaged product ready to ship. (3) The frame mechanism is packaged in one box. (4) The frame mechanism is imported into the United States and stored in a National Office Furniture warehouse, where it is then distributed to dealers by order number. (5) The packaging is marked “Made in China.” Fold, Concave Top Softened Lam. – U.S. Country of Origin: (1) The construction is an HPL laminate top having a particleboard core, and banded with a PVC edge banding. (2) The vendor applies HPL to the particleboard, fabricates the shape of the top and applies edge banding. (3) The top is then packaged and sent to a National Office Furniture warehouse, where it is then distributed to dealers by order number. Model Number 61N2430CCFMYL, is the “Concave Table T-Mold Rim.” Fold, 30W Frame Mechanism Assy., Silver – China Country of Origin: (1) The construction is of fabricated steel, die cast aluminum and plastic components. (2) The frame mechanism is purchased as a packaged product ready to ship. (3) The frame mechanism is packaged in one box (3) The frame mechanism is imported into the United States and stored in a National Office Furniture warehouse, where it is then distributed to dealers by order number. (4) The packaging is marked “Made in China.” Fold, Concave Top, T-Mold, Lam. – U.S. Country of Origin: (1) The construction is an HPL laminate top having a particleboard core, and banded with a PVC T-Mold edge banding. (2) The vendor applies HPL to the particleboard, fabricates the shape of the top and applies edge banding. (3) The top is then packaged and sent to a National Office Furniture warehouse, where it is then distributed to dealers by order number. Model number 61N2460RTFMVL, is the “Rectangular Table PVC Rim.” Fold, 60W Leg Mechanism Assy., Silver – China Country of Origin: Fold, 60W Modesty/Rod Assy., Silver – China Country of Origin: (1) The construction is of fabricated steel, die cast aluminum and plastic components. (2) The frame mechanism is purchased as a packaged product ready to ship. (3) The fame mechanism is packaged in two boxes for protection of the units and for maximizing the numbers shipped. (4) The frame mechanism is imported into the United States and stored in a National Office Furniture warehouse, where it is then distributed to dealers by order number. (5) The packaging is marked “Made in China.” Fold, Rectangular Top, Softened Lam. – U.S. Country of Origin: (1) The construction is an HPL laminate top having a particleboard core, and banded with a PVC edge banding. (2) The vendor applies HPL to the particleboard, fabricates the shape of the top and applies edge banding. (3) The top is then packaged and sent to a National Office Furniture warehouse, where it is then distributed to dealers by order number. Model number 61N2460RTFMYL, is the “Rectangular Table T-Mold Rim.” Fold, 60W Leg Mechanism Assy., Silver – China Country of Origin: Fold, 60W Modesty/Rod Assy., Silver – China Country of Origin: (1) The construction is of fabricated steel, die cast aluminum and plastic components. (2) The frame mechanism is purchased as a packaged product ready to ship. (3) The fame mechanism is packaged in two boxes for protection of the units and for maximizing the numbers shipped. (4) The frame mechanism is imported into the United States and stored in a National Office Furniture warehouse, where it is then distributed to dealers by order number. (5) The packaging is marked “Made in China.” Fold, Rectangular Top, T-Mold Lam. – U.S. Country of Origin: (1) The construction is an HPL laminate top having a particleboard core, and banded with a PVC T-Mold edge banding. (2) The vendor applies HPL to the particleboard, fabricates the shape of the top and applies edge banding. (3) The top is then packaged and sent to a National Office Furniture warehouse, where it is then distributed to dealers by order number. Section 304 of the Tariff Act of 1930 (19 U.S.C. §1304), provides that unless excepted, every article of foreign origin imported into the U.S. 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 U.S. 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 CCPA 297 at 302; C.A.D. 104 (1940). Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements of 19 U.S.C. §1304. Pursuant to 19 CFR 134.1(b), “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. A substantial transformation results when a new and different article emerges from the processing having a distinctive name, character or use. Alternatively within the same context, a substantial transformation of an article occurs when it is used in manufacture, which results in an article having a name, character, or use differing from that of the article before its processing. See United States v. Gibson-Thomsen Co., Inc., 27 CCPA 269 (1940). In determining whether the combining of parts or materials constitutes a substantial transformation, the issue is the extent of operations performed and whether the parts lose their identity and become an integral part of the new article. Belcrest Linens v. United States, 573 F. Supp. 1149 (CIT 1983), aff’d, 741 F.2d 1368 (Fed. Cir. 1984). Assembly operations which are minimal or simple, as opposed to complex or meaningful, will generally not result in a substantial transformation. See C.S.D. 85-25, and Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Unlike New York ruling N276731 dated July 15, 2016, in which an imported lift mechanism imported from China was attached to a work surface and keyboard tray of U.S. origin, resulting in a substantial transformation into a finished desktop, the Fold Flip Nest Table Series does not undergo an assembly operation in the United States. Because there is no new and different article emerging from the import of the frame mechanisms imported form China, whether shipped in one box or two boxes, the frame mechanisms of model numbers 61N2430CCFMVL, 61N2430CCFMYL, 61N2460RTFMVL and 61N2460RTFMYL have the proper marking “Made in China” on their packaging boxes. Products of the United States, the laminated tabletops, do not have to be marked with their country of origin. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.