The country of origin of a brick trowel and a finish trowel

N335339 September 27, 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 and a finish trowel Dear Mr. Cunningham: In your letter dated September 15, 2023, on behalf of your client, Great Star Industrial USA, LLC, you requested a ruling on the country of origin of two hand tools produced in Vietnam and China.  The tools are identified as a brick trowel and a finish trowel.  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. 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.  It is sent to China for finishing where a 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 from Vietnam are welded together, polished, laser marked with a brand name, varnished, and a plastic handle is pushed over the notched Z-shaped steel handle for comfort. Finish trowel: In Vietnam, raw cold-rolled steel plate is cut to the size and shape of the final trowel’s blade.  The blade is then sent to China, where seven steel bolts are welded to the backside of the trowel.  It is then polished, laser marked, and varnished before assembly to the handle.  The handle consists of diecast aluminum with a wooden comfort handle grip and is attached to the blade via the steel bolts. Regarding your request for the appropriate country of origin for the two 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 and finish trowel 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