The country of origin of a shovel

N336828 December 13, 2023 OT:RR:NC:N1:118 CATEGORY: Origin Geralyn Fortin A. N. Deringer 173 West Service RoadChamplain, NY 12919 RE:  The country of origin of a shovel Dear Ms. Fortin: In your submission dated November 30, 2023, on behalf of Meridian International Co. Ltd. USA, you requested a country of origin ruling on a shovel. You state that the shovel is comprised of a steel head that is attached to a wood and fiberglass handle with a plastic grip.   The shovel head is made from cold-rolled steel that is sourced from China.  The steel is sent to Vietnam, where it is cut into shovel head blanks.  Each blank is then turned, heated, and formed into the final head shape of the shovel using a forming machine.  The shovel head is then heat-treated and sent to China.  In China the shovel head is polished and powder coated.   A Chinese-origin wood and fiberglass handle is then attached and secured to the shovel head.  Finally, a plastic grip is attached to the end of the handle. Regarding your request for the appropriate country of origin for the finished shovel, 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.  It is our view that the shovel head imparts the essence of the finished shovel.  In Vietnam cold-rolled steel is cut and formed into the final shape and size of the finished shovel head.  Based upon the provided description and pictures of the finishing operations and assembly performed in China, the shovel head is not substantially changed so as to transform it into a new article with a different name, character, or use.  Additionally, the shovel head is not substantially transformed by the attachment of the handle.  It is therefore the opinion of our office that the country of origin of the finished shovel 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