The classification and country of origin of a solar powered decorative steel Patio Pillar

N344661 January 10, 2025 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification; Origin TARIFF NO.: 8306.20.0000 Maureen Sharma Mullally International Inc 1305 Republican StreetSeattle, WA 98109 RE:  The classification and country of origin of a solar powered decorative steel Patio Pillar Dear Ms. Sharma: In your letter dated December 16, 2024, you requested a classification, country of origin and marking ruling on a solar powered decorative steel Patio Pillar. The item under consideration is described as a solar powered decorative Patio Pillar, part number 1807361. This lighted steel decorative column is composed of a steel cylinder with a decorative floral cut work design and holes throughout. The cylinder is powder coated black with a golden color painted on the interior. It is 32 inches tall with an 8.25-inch diameter opening and total weight of 3.7 kg. The top cover for the pillar consists of the solar panel, battery box, LED, and a rechargeable battery. A steel three-legged stake allows the pillar to be installed into garden/yard soil. You indicate that the lantern is intended for decorative purposes. The illumination it provides serves to create patterns of light through the open cut work design, thereby enhancing the decorative appeal of the metal Patio Pillar. Any lighting of the surrounding area is merely incidental. CHINA The solar panel, battery box, LED lights, and rechargeable battery are manufactured in China and shipped to Cambodia for installation into the top cover. VIETNAM The steel sheeting for the pillar body is manufactured in Vietnam and the decorative pattern is laser cut in Vietnam and then shipped to Cambodia for final processing and assembly. The sheet metal for the top cover and the steel bars for the base structure are manufactured in Vietnam and shipped to Cambodia. CAMBODIA The steel sheet metal, steel rods, steel bars and steel cover are processed to form the completed pillar. The steps are: Bend flat sheeting to a round shape for pillar cylinder. Laser weld the cylinder seam to complete the pillar shape. Cut the steel bars to size, form the shape, weld the cross bars together, and weld this stake support to the pillar base. Surface polish/grind and deburr the sheet metal and cross bars. Form the top cover shape. Cut steel rods to size and CO2 weld the rods to form the three-legged stake. Weld a screw to the end of the three-legged stake, grind/polish as needed. Chemical wash the assembled pillar, cover, and stakes to prep for the powder coating step. Powder coat the top cover, pillar body, and stakes. Paint the interior and exterior of the pillar body and cover. Assemble the solar panel and battery box to top cover using glue. The completed Patio Pillar is packed for shipment to the U.S. The applicable subheading for the solar powered decorative Patio Pillar, part number 1807361 will be 8306.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. When determining the country of origin for purposes of applying current trade remedies under Section 301, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. 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, 681 F.2d 778 (C.C.P.A. 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). Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” 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 the marking laws and regulations. It is the opinion of this office that the character of the Patio Pillar is imparted by the metal cylinder. The cylinder is made of steel sheet that is manufactured and cut in Vietnam. In Cambodia, the cut sheet is bent into shape and welded together, and the base, stakes, and cover are manufactured. These processes function to give the pillar its structural integrity, hold the lighting components, and allow the pillar to be secured into the ground. In our view and based on the facts presented, the assembly operations conducted in Cambodia are complex and substantially transform the individual components into a new article in name, character, and use. Therefore, the country of origin of the solar powered decorative Patio Pillar, part number 1807361, will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division