The country of origin of a commercial food warmer

N348083 May 9, 2025 OT:RR:NC:N1:103 CATEGORY: Origin Wanda Lu Vietnam Liyang Mechatronics Company Limited Factory 4B – Phase 2, Lot CN18, Yen Binh Industrial Park Dong Tien Ward, Pho Yen City, Thai Nguyen Province Vietnam RE: The country of origin of a commercial food warmer Dear Ms. Lu: In your letter dated April 22, 2025, you requested a country of origin ruling. The merchandise under consideration is described as an electric commercial countertop food warmer, model number ENFW1204K, that uses a hot water bath to cook and/or keep food warm. It has an open-top stainless-steel water well and dual heating elements to continuously heat water up to 172 degrees Fahrenheit. The water well can hold a 12-inch by 20-inch pan with a capacity up to 27 quarts. An adjustable knob on the front of the unit controls the temperature. The food warmer is produced in Vietnam using components and materials sourced from China and Vietnam. The process begins with creating structural components, identified as an outer box, rear cover, heating rod cover plate, and bottom cover plate. The outline of the rear cover, heating rod cover plate, and bottom cover plate are laser cut from galvanized steel sheets, then moved to a press where louvers, holes, and other openings are stamped into each piece by a worker. The same process is used to create the outer box which forms the front and sides of the unit but adds an extra step where a press brake bends the sheet into a three-sided shell. All the remaining components are sourced from China in a ready-to-assemble condition. These include all the electrical components (i.e., a thermostat, a power cord, electric heating tubes, and indicator lights), the stainless-steel well (also referred to as the sink), plastic feet, and miscellaneous hardware, including nuts, bolts, screws, and washers. The first step in the assembly process is creating the outer enclosure and entails attaching the rear cover panel to the outer box using screws. Next, a worker installs the power light indicator, thermostat, front knob, and power cord. Afterwards, the heating tubes are mounted onto the heating rod cover plate which is then attached to the bottom of the stainless-steel sink. The sink is mounted inside the enclosure and connected to the thermostat, indicator light, electric heating tubing, and power cord. Lastly, the circuit is inspected, a high voltage resistance test is conducted, and a power-on test is performed. When determining the country of origin for purposes of applying current trade remedies under Section 301, and any additional duties, 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). CBP has held that whether an assembly process is sufficiently complex to rise to the level of a substantial transformation is determined upon consideration of all the operations that occur within that country. Based upon your description of the manufacturing operations, the operational steps do not appear particularly complex. We note the dominant components, including the heating tubes, thermostat, and temperature limiter are all manufactured in China. These components are critical components of the electric food warmer and are incorporated into a metal enclosure made in Vietnam. Thus, based on the totality of the circumstances, the country of origin of the electric countertop food warmer, model number ENFW1204K, will be China. 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 Paul Huang at paul.huang@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division