The country of origin of a brick trowel, finish trowel, garden tool, and hand rake

N334644 August 23, 2023 OT:RR:NC:N1:118 CATEGORY: Origin M. Jason Cunningham Sonnenberg & Cunningham PA 780 Fifth Ave South, Suite 200Naples, FL 34102 RE:  The country of origin of a brick trowel, finish trowel, garden tool, and hand rake Dear Mr. Cunningham: In your letter dated August 14, 2023, on behalf of your client, Great Star Industrial USA, LLC, you requested a ruling on the country of origin of four hand tools produced in Vietnam and China.  The tools are identified as a brick trowel, finish trowel, garden tool, and hand rake.  Each of the subject hand tools is made primarily from bulk, raw metal – either steel or stainless-steel. The brick trowel is a type of masonry trowel usually used to spread and shape mortar or concrete in brickwork, blockwork, and stonework projects.  The working part of the tool is somewhat triangular or diamond shaped, with two long and two short edges on the sides and with a point at the end, which is used for mortar placement. The finish trowel is also used in masonry work and has a rectangular shape.  Its design characteristics enable it to be used to smooth, level, or texture the top layer of hardening concrete. The garden tool is a stainless-steel hand tool designed for use in common small gardening tasks such as cutting, planting, weeding, transplanting, and moving soil.  The stainless-steel working part has a cupped surface with a serrated edge on one side, a notched end for weeding, and a straight edge on the other side.  It is marked to show depth in inches between 1” and 4”. The hand rake incorporates nine stainless steel tines arranged in a fan pattern.  It is designed for reaching into flower beds and borders to clear leaves and similar debris around plants.  It can be used in areas where a standard yard rake would be too large. You propose the following production scenarios for the tools: Brick trowel: In Vietnam raw, cold-rolled steel plate is used to form the trowel’s diamond shaped shovel through die-cutting.  Separately, raw steel rod is cold-forged into a Z-shaped handle and stamped, i.e., notched, with “wings.”  The notched, steel handle and trowel blade are shipped from Vietnam to China where they are welded together, polished, laser marked with a brand name, varnished, and a plastic handle is pushed over the notched Z-shaped steel handle. Finish trowel: In Vietnam, raw cold-rolled steel plate is cut to the size and shape of the final trowel’s blade.  Seven steel bolts are welded to the backside of the trowel.  Next, it is polished, laser marked, and varnished.  The article is then shipped to China for assembly with a handle, which consists of diecast aluminum with a wooden comfort handle grip. Garden tool: In Vietnam, the garden tool is made from raw coils of stainless-steel, which are die-cut and drilled to the size and general shape of the finished tool.  Next, the article is cold-formed into the cupped shape of the final tool and teeth are punched into the serrated edge.  It is then sent to China for finishing, where it is electroplated, and a plastic molded handle is attached. Hand rake: In Vietnam, raw stainless-steel coils are die-cut to the final length, width, and size for each of the rake’s nine tines.  The nine tines are welded together to create the final fan pattern of the working part of the rake.  The rake tines are properly spaced when welded to maintain their shape.  The article is then sent to China where a protective sleeve is pushed over the rake, the tines are polished and bent at the ends, and a plastic handle is attached. Regarding your request for the appropriate country of origin for the four hand tools, 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). In order to determine whether a substantial transformation occurs when components of various origins are assembled into completed products, all factors such as the components used to create the product and manufacturing processes that these components undergo are considered in order to determine whether a product with a new name, character and use has been produced.  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 processing of the raw steel into blanks identifiable as the final tools, that provides the essential characteristic of the finished hand tools.  Based on the provided descriptions of the finishing operations performed in China, the tool blanks are not substantially changed so as to transform them into a new article with a different name, character, or use.  Therefore, it is the opinion of our office that the country of origin of the brick trowel, finish trowel, garden tool, and hand rake described in your production scenarios is Vietnam.  The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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