The country of origin of prepared eyeshadow, eyeshadow palette, highlighter powder, blusher, and powder palettes.

N309438 February 28, 2020 OT:RR:NC:N3:140 CATEGORY: Country of Origin Ms. Kayla Owens Stein, Shostak, Shostak, Pollack, & O'Hara 865 S. Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE: The country of origin of prepared eyeshadow, eyeshadow palette, highlighter powder, blusher, and powder palettes. Dear Ms. Owens: In your letter dated February 02, 2020 you requested a country of origin ruling determination on various cosmetic products on behalf of, Elegant Best Investment Limited (“Elegant Best”). The merchandise under consideration are five items: eyeshadow, eyeshadow palette, highlighter powder, blusher, and powder palette. You state that all raw materials for the bulk raw material are of South Korean origin. The process that is the subject of this ruling is the filling powder process which is used for all five items. Processing in South Korea is described as follows for all five items. The raw materials are weighed and stored in South Korea, then bulk mixed, and prepared, before being put into bulk storage in South Korea. The mixed and prepared powder in bulk storage, is shipped from South Korea to China. No additional ingredients are added to the (bulk) product in China. In China, the powder is filled into an aluminum container. The container is then moved to a dehumidification box where the powder is dried. After drying, the container is placed in a plastic compact, labelled, placed in individual cartons then assembled in retail boxes. All packaging, including compacts and labels, are of Chinese origin. Images of the filled compacts were submitted with your request. Most appear to contain a plastic mirror, attached to the inside of the compact, for use in applying the product. The containers are either square or rectangular, with one or more shades of product inside. Those items called “palettes” contain several different shades of powder in the compact. For purposes of this ruling, the compacts are assumed to be disposed of after the cosmetic powder is used up. Images that you supplied of the containers show that all have a flip type lid. You state that all are made of aluminum and plastic. The Eyeshadow, Highlighter Powder, and the Blusher containers are square. The Blusher, and Highlighter Powder each contain a flat round cake of product. The Eyeshadow Pallette, and the Powder Palette contain several different shades of their respective product in a rectangular tray. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) 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. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 USC 1304. 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). It is your opinion that the country of origin for these products will be South Korea. We agree. The mixed and prepared prepared cosmetic bulk material does not undergo a change in name, character, or use in China in the process of filling and retail packaging described in your submission. We note that specific product numbers are not idenitified in your submission. At the time of Entry/Entry Summary you may be requested to verify the information on raw materials, sources or value, etc., for any specific shipment or product. It is our opinion that the Country of Origin for marking purposes of eyeshadow, eyeshadow palette, highlighter powder, blusher, and powder palettes will be South Korea. 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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division