The country of origin of a Hammer and Nail Puller Set

N347009 April 4, 2025 OT:RR:NC:N1:118 CATEGORY: Origin Laura Oliver A.N. Deringer 173 West Service Road Champlain, NY 12919 RE: The country of origin of a Hammer and Nail Puller Set Dear Ms. Oliver: In your letter dated March 21, 2025, on behalf of your client, Meridian International Co., Ltd. USA, you requested a country-of-origin ruling for purposes of Section 301 duties. Pictures and descriptions of the manufacturing process were included in your submission. The imported item is a Hammer and Nail Puller Set (SKU# 1013907392). It includes a Husky 20 oz ripping hammer and a double-headed nail puller, which will be packaged together for retail sale. The hammer is made of steel with a thermoplastic grip handle. The nail puller consists of a forged steel body with an angled carbon steel head on one end and a straight carbon steel head on the other. A thermoplastic handle is applied to the body. The manufacturing process for the nail puller will begin in Vietnam, where Chinese-origin carbon steel will be cut, forged and bent into the final shape and size of the nail puller body, with an angled head on one end and straight head on the other. It will then be exported to China where it will be rough polished, heat-treated to increase hardness, coated with black powder, and the angled head and straight head will be polished to their finished state. The brand logo will be lasered onto the angled top head. Finally, a thermoplastic handle will be assembled onto the body of the nail puller. The manufacturing process for the 20 oz hammer will begin in Vietnam, where circular carbon steel is cut to the required length, heated and forged into the overall hammer shape. It is then exported to China where it will be heat-treated and sprayed with black plastic powder. The hammer is then polished, deburred, chamfered, and lasered with a logo and warning text. Varnish and anti-rust oil are applied to the surface for rust prevention. Finally, a thermoplastic handle is applied to the hammer. You have stated that the hammer and nail puller will be packaged for retail sale in China. The packaging is said to include a tag card tied to the neck of the hammer and two plastic cable ties that bind the hammer and nail puller together. 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). In our view, it is the cutting, forging and bending of the steel in Vietnam into the final shape and size of the hammer and nail puller that impart the essence of the finished tools.? Based on the provided descriptions and pictures of the assembly and finishing operations performed in China, the hammer and nail puller are not substantially changed so as to transform them into a new article with a different name, character, or use.? It is therefore the opinion of this office that both the hammer and nail puller are of Vietnamese origin.? Accordingly, the finished Hammer and Nail Puller Set (SKU# 1013907392) should have a country of origin of Vietnam and the set will not be subject to Section 301 remedies. 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