The country of origin of water ski boot and binding

N334283 August 25, 2023 OT:RR: NC:N2:247 CATEGORY: Origin Ms. Lisa Murrin Expeditors Tradewin LLC 795 Jubilee Drive Peabody, MA 01960 RE:  The country of origin of water ski boot and binding Dear Ms. Murrin: In your letter dated July 27, 2023, you requested a country of origin ruling on behalf of your client HO Sports LLC. Pictures, component manufacturing, country of origin, and cost information for sets of water ski boots and bindings were submitted.  In France, a hard-shell boot is made from injection molded rubber/plastics and assembled with aluminum buckles. In China, foam and fabric are cut to shape and stitched to form a boot liner.  The boot liner is inserted into the boot but not permanently attached.   The binding consists of a base plate, a front and a rear outsole, toe bar, and an automatic release mechanism.  The binding base plate, front and rear outsole, and toe bar are injection molded in China.  The automatic release mechanism is manufactured in France.  The binding is meant to be secured to the ski, and to secure the boot to the ski while in use.  The function of the automatic release mechanism is to release the boot from the ski.  The binding is packaged with the ski boot and shipped to the United States. The water ski boot and binding meet the definition of a set as defined in accordance with GRI 3(b).   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. 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 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). The hard-shell boot of French origin imparts the character to the water ski boot. The boot liner manufactured and inserted into boot in China represents a simple assembly and does not transform the boot into another product with a different name, character, or use.   The character of the binding is derived from the automatic release mechanism manufactured in France. Additionally, the majority of the costs of the boots and bindings are associated with the French components.  When imported together, the country of origin of the set of water ski boots and bindings would be France. 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 Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division