The country of origin of mallets

N333361 June 21, 2023 OT:RR:NC:N1:118 CATEGORY: Origin Huijuan Xu Shanghai Thor Industrial Co., Ltd. 2/F, 185 Sanzao Road, Zhangjiang Town, Pudong New DistrictShanghai 201210China RE: The country of origin of mallets Dear Mr. Xu: In your letter dated June 6, 2023, you requested a country of origin ruling on mallets.  The imported mallets are identified as a Husky 12-ounce 2-Sided Soft Face Mallet (SKU# 1006426445 – Model# SUO-013) and a 24-ounce 2-Sided Soft Face Mallet (SKU# 1006426447– Model# SUO-014). Each mallet consists of a carbon steel underlying head and a wooden handle.  The mallets also include permanent plastic caps that are specially molded to form the striking face of the mallet heads.  You have stated that the purpose of the plastic caps is to reduce vibrations and protect parts and surfaces from damage when using the mallet.  Multiple pictures of the manufacturing process were included with your submission.  The manufacturing process for the two identified mallets is the same. You state in your submission that the manufacturing process begins in Vietnam, where raw carbon steel is placed in a mold and pressed into the underlying shape of the mallet head.  A hole is also drilled into the head to accommodate the handle. The article is then sent to China, where it is deburred, chamfered, and polished.  After polishing, the head is spray painted with an anti-rust coating.  The plastic caps are manufactured in China, using an injection molding process.  They are permanently glued to the underlying mallet head, forming the shape and size of the striking head.  Product information is then printed on the finished mallet head.  Finally, the mallet head is assembled with a wooden handle and the finished mallet is packaged for export to the United States. Regarding your request for the appropriate country of origin for the finished mallets, 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, or 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). To establish whether a substantial transformation occurs when components of various origins are assembled into completed products, all factors are considered in order to determine whether a product with a new name, character and use has been produced.  Such factors include, but are not limited to, the components used to create the product and manufacturing processes that these components undergo.  No one factor is decisive, and assembly operations that are minimal will generally not result in a substantial transformation.  In our view, it is the forging of the mallet heads that imparts the essence of the finished mallet.  In Vietnam, the mallet heads are forged and take on the shape and size of the underlying mallet heads.  Based on the provided description and pictures of the assembly and finishing operations performed in China, the forged mallet heads are not substantially changed so as to transform them into a new article with a different name, character, or use.  Additionally, the mallet heads are not substantially transformed by the attachment of the handles or the additions of the plastic caps.  It is therefore the opinion of our office that the country of origin of the Husky 12-ounce 2-Sided Soft Face Mallet (SKU# 1006426445 – MODEL# SUO-013) and the 24-ounce 2-Sided Soft Face Mallet (SKU# 1006426447– MODEL #SUO-014) is Vietnam. Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.  The application of a ruling letter by a CBP field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division