The country of origin of a speed square

N347948 May 5, 2025 OT:RR:NC:N1:105 CATEGORY: Origin Jason Cunningham Sonnenberg & Cunningham PA 780 Fifth Avenue South, Suite 200 Naples, FL 34102 RE: The country of origin of a speed square Dear Mr. Cunningham: In your letter dated April 17, 2025, on behalf of your client, Great Star Tools, you requested a country of origin ruling on a speed square. Descriptive literature was provided for our review. The item under consideration is described as a speed square (also known as a carpenter’s triangle), which is a triangular-shaped tool used for marking lines, measuring, and guiding cuts. It features a 90-degree square corner with a fence to align with lumber or other materials on one side and a 45-degree angle on the other. The tool also includes 7 inches of ruler markings along one edge, and additional markings used by carpenters throughout. Three holes are punched within the overall triangular shape to allow for accurate and fast carpentry marking. The device can be used to make a straight line on lumber using the 90-degree angle and the fence along the edge of the lumber and similarly works for creating 45-degree line markings. Additionally, the speed square can be used for more advanced angles including hips, hip and valley, rafter markings, etc. In your letter, you describe three manufacturing scenarios. In the first scenario, the speed square is made in Vietnam from raw aluminum stock from various countries, then finished in China. In Vietnam, raw sheets of metal are cut, then stamped to the final size of the triangular speed square, including the 90-degree and 45-degree angles. Further in Vietnam, the three holes, such as the scribe hole, are punched to their final size and shape. The blank is then sent to China where the edges are milled, the black surface treatment is applied, and the numbers are laser engraved. In the second scenario, the speed square is made in Vietnam from raw aluminum stock from various countries, then finished in China. Similar to the first scenario, in Vietnam, raw sheets of metal are cut, then stamped to the final size of the triangular speed square, including the 90-degree and 45-degree angles. Further in Vietnam, the three holes, such as the scribe hole, are punched to their final size and shape. The blank is then sent to China where the numbers are stamped into the metal, the edges are milled, the black surface treatment is applied, and the final paint is added. In the third scenario, the speed square is made in Vietnam from raw aluminum stock from various countries, then finished in China. In Vietnam, raw aluminum is die cast into the final shape, size, and form of the speed square, including angles, holes, and number markings. The tool is then sent to China where it is deburred and the edges milled. The tool is then painted black and the numbers white for contrast. When determining the country of origin, 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 regard to the country of origin of the speed square, it is our opinion that simply making the shape of the speed square out of the aluminum is not enough to justify the use. It is not until the numbers are etched or die cast that the speed square can function as a measuring device. A carpenter would be utilizing the various measuring capabilities in order to know where to place the lines drawn by the straight edge. Therefore, in the first and second scenario, the country of origin of the speed square would be China, which is where the measurements were stamped or laser engraved. In the third scenario, the country of origin would be Vietnam, which is where the measurements were die cast into the speed square. The additional painting of the numbers only enhances the visibility of the measurements but does not change the end use. 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 Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division