The country of origin of lens assemblies

N345937 February 26, 2025 OT:RR:NC:N2:212 CATEGORY: Origin James Horgan deKieffer & Horgan 1015 Fifteenth St., NWWashington, DC 20005 RE:  The country of origin of lens assemblies Dear Mr. Horgan: In your letter dated February 13, 2025, you requested a country of origin ruling on behalf of your client, Kyocera International, Inc. The merchandise at issue with this request is described as singlet and doublet spherical lens assemblies, identified by part numbers 183587, 183245, and 56397. The subject lenses are round in shape with the necessary curvature and coatings needed to provide the intended optical effects. After importation to the United States, the lenses will be used as the optical elements within a riflescope. You further state that the subject devices are also suitable for potential use in telescopes and microscopes. In your request, you submit two separate manufacturing scenarios for the lenses. We note that the process is the same for all lenses. In Scenario A, unworked optical glass in the form of pucks, sheets, bars, and rods, sourced from Japan and/or China is shipped to Vietnam. In Vietnam, these raw glass materials are cut to the desired, disk-like shape, which creates the lens blank. The lens blank then undergoes a grinding and milling procedure that creates the desired curvature of the lens. The lens is then shipped to China where it is smoothed, polished, centered, and coated before it is combined with metal rings, spacers and O-rings. This process completes the lens assembly that is sent to the U.S. for inclusion in the riflescopes. In Scenario B, the unworked glass in the form of pucks, sheets, bars, and rods is also cut, ground and milled in Vietnam. Further, in Vietnam, the curved lens is the then smoothed, polished, centered and coated. This spherical lens is then sent to China where it is combined the metal rings, spacers, and O-rings prior to being sent to the U.S. for inclusion in the riflescopes. 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 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). Regarding the origin of the subject lens assemblies, it is the opinion of this office the cutting, milling, and grinding of the glass into a lens with the necessary curvature imparts the critical optical properties necessary to the function of the lens, as this curvature gives the lens its optical characteristics. In both scenarios stated above that function occurs in Vietnam.  Further, the process performed in China does not substantially transform the products into new and different articles of commerce. Based upon the facts presented and the relevant authorities, the origin of the singlet and doublet spherical lens assemblies, part numbers 183587, 183245, and 56397, will be 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 Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division