The country of origin of stone mosaics.

N336648 December 20, 2023 OT:RR:NC:N1:128 CATEGORY: Origin Mr. Jean-Francois Laurin LGC Consultants en Logistique Inc. CP 4412, Succursale Mont-TremblantMontreal, Quebec J8E 1A0Canada RE:  The country of origin of stone mosaics. Dear Mr. Laurin: In your letter dated November 20, 2023, you requested a country of origin ruling on behalf of your client, Mosaique Surface Inc. The merchandise under consideration is referred to as “Coco Signature Soft,” “Ashford Black,” and “Odysseus Cold.”  They are all mosaic tile designs which are designed to be affixed to an existing floor. Samples of Coco Signature Soft and Ashford Black were submitted with your ruling request and were retained by this office.  The Coco Signature Soft mosaic is an abstract design, consisting of long triangular pieces of varying lengths and widths arranged around a gold-colored, flower-shaped center.  From the information you provided, the surface area of this mosaic consists of 97% Calacatta Dore marble and 3% gold stainless steel.  The sample we received measured approximately 30 centimeters long by 27 centimeters wide by 1 centimeter thick at its widest points.  You state that the Calacatta Dore marble is mined and manufactured into tiles in Italy.  These tiles may be in standard sizes, as well as end-of-cut tiles which may not adhere to standard tile sizes.  The end-of-cut tiles range from approximately 30 centimeters long by 30 centimeters wide to 61 centimeters long by 91 centimeters wide, and are approximately 1 centimeter thick.  The surface of the tiles is ground to a rough-honed finish.  They are then exported to China. In China, the tiles are surface-ground or polished to a fine-honed or polished finish, and cut to the sizes needed for the mosaic design.  The gold stainless steel tiles are manufactured in China. The Calacatta Dore marble tiles and the gold stainless steel tiles are assembled into the mosaic design, affixed to a mesh backing, and the gaps filled with grout.  The finished mosaic is then packaged and sent to Canada before importation into the United States.  The Ashford Black mosaic is a repeating geometric design, consisting of octagonal, trapezoidal, and triangular shapes.  You indicate that the surface area of this mosaic consists of  45% Cappraia Breccia marble, 29% Calacatta Dore marble, and 26% Neo Panthera marble.  The sample we received measured approximately 30 centimeters long by 38 centimeters wide by 1 centimeter thick at its widest points. From the information you provided, the Cappraia Breccia and Calacatta Dore marble is mined and manufactured into tiles in Italy.  These tiles may be in standard sizes, as well as end-of-cut tiles which may not adhere to standard tile sizes.  The end-of-cut tiles range from approximately 30 centimeters long by 30 centimeters wide to 61 centimeters long by 91 centimeters wide, and are approximately 1 centimeter thick.  The surface of the tiles is ground to a rough-honed finish.  They are then exported to China.  The Neo Panthera marble is mined and manufactured into tiles in China, and the surface of the tiles is ground to a rough-honed finish.  At the assembly plant in China, The Cappraia Breccia marble, Calacatta Dore marble, and Neo Panthera marble are ground or polished to a fine-honed or polished finish.  The tiles are then cut to the sizes needed for the mosaic design, affixed to a mesh backing, and the gaps filled with grout.  The finished mosaic is then packaged and sent to Canada before importation into the United States.  The Odysseus Cold mosaic consists of white swirls on a gray background. You state that the surface area of this mosaic consists of 76% Carrara Velato marble and 24% White Thassos marble.  From the information you provided, the Carrara Velato marble is mined and manufactured into tiles in Italy, while the White Thassos marble is mined and manufactured into tiles in Greece.  These tiles may be in standard sizes, as well as end-of-cut tiles which may not adhere to standard tile sizes.  The end-of-cut tiles range from approximately 30 centimeters long by 30 centimeters wide to 61 centimeters long by 91 centimeters wide, and are approximately 1 centimeter thick.  The surface of the tiles is ground to a rough-honed finish.  They are then exported to China from their respective countries. In China, the tiles are surface-ground or polished to a fine-honed or polished finish.  The tiles are then cut to the sizes needed for the mosaic design, affixed to a mesh backing, and the gaps filled with grout.  The finished mosaic is then packaged and sent to Canada before importation into 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). With respect to the Coco Signature Soft mosaic, the Calacatta Dore marble tiles are manufactured and surface-worked in Italy and are identifiable as tiles upon importation into China.  They remain identifiable as tiles after being cut, further surface-worked, arranged into the mosaic pattern and affixed to the mesh backing in China. The gold stainless steel tiles, which are manufactured in China and make up 3% of the surface area of the mosaic, also remain identifiable as tiles after being arranged into the mosaic pattern and affixed to the mesh backing in China. Thus, the processing which takes place in China does not render either the Calacatta Dore marble tiles or the gold stainless steel tiles into a new and different article.  The countries of origin of the Coco Signature Soft mosaic are Italy for the Calacatta Dore tiles and China for the gold stainless steel tiles.  With respect to the Ashford Black mosaic, the Cappraia Breccia tiles and Calacatta Dore tiles are manufactured and surface-worked in Italy and are identifiable as tiles upon importation into China. They remain identifiable as tiles after being cut, further surface-worked, arranged into the mosaic pattern and affixed to the mesh backing in China.  The Neo Panthera marble tiles, which are manufactured in China, also remain identifiable as tiles after being arranged into the mosaic pattern and affixed to the mesh backing in China. Thus, the processing which takes place in China does not render the Cappraia Breccia marble tiles, the Calacatta Dore marble tiles, or the Neo Panthera tiles into a new and different article.  The countries of origin of the Ashford Black mosaic are Italy for the Cappraia Breccia tiles and Calacatta Dore tiles, and China for the Neo Panthera tiles.  With respect to the Odysseus Cold mosaic, the Carrara Velato tiles are manufactured and surface-worked in Italy and are identifiable as tiles upon importation into China. The White Thassos tiles are manufactured and surface-worked in Greece and also remain identifiable as tiles upon importation into China.  They remain identifiable as tiles after being cut, further surface-worked, arranged into the mosaic pattern and affixed to the mesh backing in China.  Thus, the processing which takes place in China does not render the Carrara Velato tiles or the White Thassos tiles into a new and different article.  The countries of origin of the Odysseus Cold mosaic are Italy for the Carrara Velato tiles and Greece for the White Thassos tiles.  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 Nicole Sullivan at nicole.d.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division