The country of origin of stainless steel sinks

N304773 July 1, 2019 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Origin Jeffrey E. Stapleton M.E. Dey & Co., Inc. 700 W. Virginia Street, Suite 300 Milwaukee, WI 53204 RE: The country of origin of stainless steel sinks Dear Mr. Stapleton: In your letter dated June 12, 2019 you requested a country of origin ruling determination on behalf of Perlick Corporation. The merchandise under consideration is identified as stainless steel drawn sinks. You have requested that our office determine the correct country of origin of the subject sinks which are initially drawn into sink blanks and annealed in China and then further processed, finished and packaged in Vietnam. You state in your request, “the stainless steel sinks are manufactured from steel sheet sourced in China. The first deep draw used to form the bowls of the sink and an annealing heat treatment process are performed in China. The sink blanks are then shipped to Vietnam. In Vietnam, they undergo a second deep-draw process to form a sink that has sufficient thickness in all areas. A single deep draw process would not create a sink with the desired structural integrity. The drain hole is then cut with a press, and the outer profile is laser cut. Next the flange undergoes a graining process to improve the appearance of the flange portion of the sink. Four separate forming operations using a press and a bending machine are used to form the laser cut outer profile into the configuration needed. The corners are then welded. Final finishing operations include polishing to remove any scratches, bead blasting to improve the overall appearance of the inner sink and the welded corners, cleaning and packaging.” You state that the bulk of the processing time to produce the sink takes place in Vietnam. You did not include any cost information. Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that 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, Customs Regulations (19 CFR 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). It is the opinion of this office that the further working of the sink blanks in Vietnam does not constitute a substantial transformation. The blanks enter Vietnam as unfinished sinks of heading 7324 and leave as completed sinks of heading 7324. Therefore, the additional processing does not render a new and different article. Since the blanks are of Chinese origin and no substantial transformation takes place, it is the opinion of this office that the country of origin of the stainless steel sinks is 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division