The country of origin of a sandal from Vietnam and/or Myanmar

N307439 December 4, 2019 OT:RR:NC:N:2:247 CATEGORY: Country of Origin Ms. Nancy L Abernathy CH Robinson International 4659 World Parkway Circle St Louis, Missouri 63134 RE: The country of origin of a sandal from Vietnam and/or Myanmar Dear Ms. Abernathy: In your letter dated November, 7, 2019, you requested a country of origin ruling on behalf of your client Footwear Unlimited Inc. You are requesting a country of origin determination on finished footwear using Chinese parts to be manufactured in Vietnam and/or Myanmar. The merchandise under consideration is style DANDY (BTS17-10601-044). It is a woman’s, open toe/open heel, strap sandal. Materials including the uppers, linings, foot beds and outer soles will be sourced from China. Decorative ornaments will be sourced from Vietnam/Myanmar. In the Vietnam/Myanmar factory, the upper materials are cemented together, cut to specification, stitched, and the ornaments are attached. The strap upper is lasted to the outer sole, inspected, packaged and shipped to 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. The courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Substantial transformation determinations are based on the totality of the evidence. See Headquarters Ruling (HQ) W968434, date January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987). Based on the information provided, the footwear parts from China, are substantially transformed into complete and finished footwear in Vietnam/Myanmar. Specifically, the country in which the straps of the upper are lasted to the outer sole, giving the footwear its shape and structure, will be the country of origin. In this case, Vietnam and/or Myanmar. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division