The country of origin of aluminum ingots

N297161 June 15, 2018 CLA-2-76:OT:RR:NC:N1:117 CATEGORY: Country of Origin Mr. Dominic T. Teh SBIS, Inc. dba Sun Bay International 1149 West 190th Street, Suite 2150 Gardena, CA 90248 RE: The country of origin of aluminum ingots Dear Mr. Teh: This is in response to your letter dated May 18, 2018, on behalf of HMA Inc., requesting a ruling on the country of origin of nonalloy aluminum ingots. You indicate that your client’s supplier imports aluminum ingots manufactured in Australia and are stored as excess inventory in their warehouse in Korea. The ingots are not and will not be subjected to alterations, advancements or improvements and will be exported to the United States in the same condition as they were imported from Australia. You inquire whether the country of origin of the ingots is Korea or Australia upon entry into the United States. The "country of origin" is defined in 19 CFR 134.1(b) 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 this part. Since the aluminum ingots have not or will not be subjected to any further working in Korea, they have not undergone a substantial transformation resulting in a new product having a distinctive name, character or use. Therefore, the aluminum ingots remain a product of Australia. 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 Mary Ellen Laker at mary.ellen.laker@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division