The country of origin of a trowel

N315876 November 30, 2020 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Country of Origin Mr. Stephen Yang Hantronic Tools & Machinery Supply Co., LTD RM 804, 8F, NO.3 Wuquan 1st RD, Xinzhuang District New Taipei City 24892 Taiwan (R.O.C.) RE: The country of origin of a trowel Dear Mr. Yang: In your letter dated November 13, 2020, you requested a ruling on the country of origin of a trowel. The trowel is a handheld tool that incorporates a flat rectangular metal blade that is embedded with rivets. The rivets fasten to an aluminum shank, which attaches to a wooden handle. The tool is used to smooth, level or texture the top layer of hardening concrete. In your request you provide a manufacturing process for the trowel, discussed hereafter. You contend that the finished tool is of Taiwanese origin. You state that a substantial transformation occurs in Taiwan and that the Chinese processing does not substantially transform the Chinese components. The manufacturing process begins in China, where a punching machine forms Chinese origin steel into the trowels’ blade and rivets. A stamping machine is then used to embed the rivets into the blade. Also in China, the blade is polished and an anti-rust oil is applied. The blade and embedded rivets are then shipped to Taiwan, where they are assembled with a Taiwanese manufactured aluminum shank and a Vietnamese sourced wooden handle. The finished trowel is then labeled and packaged for retail sale before exportation. With regard to your request for the appropriate country of origin of the trowel, 19 C.F.R. § 134.1(b) provides in pertinent part as follows: 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 this part; The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character and use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In order to determine whether a substantial transformation occurs when components of various origins are assembled into completed products, all factors are considered in order to conclude whether a product with a new name, character, and use has been produced. These factors include the components used to create the product and manufacturing processes that these components undergo. No one factor is decisive, and minimal processing and/or assembly operations will generally not result in a substantial transformation. In our view, the steel blade imparts the essence of the finished trowel. The Taiwanese processing and assembly operations are not complex and do not substantially transform the piece into a new article. Therefore, it is the opinion of this office that the trowel described in your proposed manufacturing scenario is country of origin 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 Anthony E. Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division