The country of origin of a bubble level

N335906 October 30, 2023 OT:RR:NC:N1:105 CATEGORY: Origin Jason CunninghamSonnenberg & Cunningham PA780 Fifth Ave South, Suite 200Naples, FL 34102 RE:  The country of origin of a bubble level Dear Mr. Cunningham: In your letter dated October 14, 2023, on behalf of your client, Great Star Tools, you requested a country of origin ruling on a bubble level. The item under consideration is described as a bubble level. It is also known, but less commonly, as a spirit level. Bubble levels are a hand tool used by tradespeople, inspectors, contractors, and homeowners to indicate how horizontal (level) or vertical (plumb) a surface is by use of three yellowish-green bubble vials. Additionally, the bubble level allows the user to measure whether a surface is at a 45-degree angle. The subject article has three different types of bubble vials integrated into an aluminum profile approximately 24 inches long and enclosed with plastic end caps. The bubble vials consist of an acrylic, barrel-shaped tube precisely yet incompletely filled with liquid, such as ethanol, to allow the formation of the correctly sized bubble within the tube. Each of the three tubes is encapsulated into a different shape of acrylic (round, rectangular, and triangular). Each tube also contains two lines marked equidistant from the center of the partially filled barrel so that the bubble aligns precisely between those two lines when the bubble level is either horizontal, vertical, or at a 45-degree angle. Regarding the country of origin of the bubble levels, each of three acrylic bubble vials will be wholly manufactured in Vietnam. Each of the three bubble vial shapes will be injection molded from raw acrylic (PMMA) pellets and will then undergo further machining to precisely bore the tube and accurately mark the leveling lines. They will then be partially filled with a particular amount of yellow-green liquid, then sealed so that a bubble forms with a size that can precisely align from edge to edge between the two marked lines when the bubble level is either horizontal, vertical, or at a 45-degree angle, respectively. The three shapes of completed bubble vials will be sent to China for final assembly into a single final bubble level. Assembly requires one of each of the three types of bubble vials to be included and are not interchangeable. In China, raw aluminum profile stock will be cut to length and three holes will be machined to match the size and shape of each of the three different bubble vials from Vietnam along with an additional hole that will act as a tool handle. The Vietnamese bubble vials will be inserted into the machined holes with black plastic liners to keep them in the proper place. Plastic endcaps will be inserted into the ends of the aluminum profile, and a plastic liner will be inserted into the handle hole before retail packaging and export to the United States. 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). In regard to the country of origin of the bubble level, it is our opinion that the assembly process performed in China is not considered complex and does not constitute a substantial transformation.  The manufacturing involves cutting aluminum stock, machining holes in the aluminum stock, placing the Vietnamese bubble vials into the appropriate spots, and placing plastic endcaps onto the aluminum stock. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. Therefore, to determine the country of origin of the bubble levels, we rely on the origin of the plastic bubble vials, which are the essential components of the bubble levels. It is the bubble vials that are performing the leveling and they do not change function when installed in the aluminum stock. Accordingly, the country of origin of the bubble level for marking purposes will be Vietnam, which is where the bubble vials are manufactured. 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 Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division