The country of origin of bow rakes and a post hole digger

N343638 November 8, 2024 OT:RR:NC:N1:118 CATEGORY: Origin Elizabeth Merritt A.N. Deringer 173 West Service RoadChamplain, NY 12919 RE:  The country of origin of bow rakes and a post hole digger Dear Ms. Merritt: In your letter dated October 29, 2023, on behalf of your client, Meridian International Co., Ltd. USA, you requested a ruling on the country of origin for bow rakes (SKU# 3351655 and SKU# 689963) and a post hole digger (SKU# 5403509).  Pictures and a description of the manufacturing process were provided with your submission.  The first bow rake (SKU# 3351655) has a carbon steel head with a fiberglass handle and plastic grip.  The second bow rake (SKU# 689963) also has a carbon steel head, however it has a wooden handle.  The post hole digger (SKU# 5403509) incorporates a carbon steel head and a wooden handles.   The manufacturing process for both bow rakes is the same.  It begins in Vietnam, where steel coil is cut into the overall rectangular shape of the rake head via a cutting machine. The cut rectangular steel is then turned, heated and shaped into the final design of the rake head by a forming machine.  The rake head is then sent to China where it is heat-treated, powder-coated and polished.  Finally, it is assembled by machine with either a fiberglass or wood handle.  The handles will be of Chinese origin and will be printed with a logo according to the customer’s printing requirements.  For the fiberglass handle only, a China-origin soft plastic grip will be inserted onto the end of the handle.  The finished bow rake will then be packaged in accordance with customer requirements and shipped to the United States. The manufacturing process for the post hole digger begins in Vietnam, where steel coil sourced from China is cut into the approximate shape of the two halves of the tool’s head by a cutting machine.  The two halves of steel are then turned, heated and shaped into the final design of the post hole digger’s head by a forming machine.  The head of the tool is then sent to China where it is heat-treated, powder-coated and polished.  The head is then manually assembled with screws to Chinese-origin wooden handles.  Finally, the finished post hole digger is packaged in accordance with customer requirements and shipped to the United States. Regarding your request for the appropriate country of origin for the bow rakes and post hole digger, 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 initial cutting and the forming of the heads of the bow rakes and post hole digger in Vietnam that provides the essential characteristic of the finished tools.  Based on the provided descriptions of the finishing operations performed in China, the heads of each tool are not substantially changed so as to transform them into a new article with a different name, character, or use.  Additionally, the heads of the tools are not substantially transformed by the attachment of the handles.  It is therefore the opinion of our office that the country of origin of the bow rakes (SKU# 3351655 and SKU# 689963) and post hole digger (SKU# 5403509) 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