A country of origin determination on bulletin boards

N348193 May 8, 2025 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Country of origin Mireya Ruano Veyer LLC 6600 Military Trail Boca Raton, FL 33496 RE: A country of origin determination on bulletin boards Dear Ms. Ruano: In your letter, dated April 24, 2025, you requested a country of origin ruling for the purpose of tariffs and 301 applicability. A detailed description of the bulletin boards and their manufacturing operations were submitted for our review in lieu of samples. Your request concerns the country of origin for two styles of cork-faced bulletin boards. SKU# 181935 is made up of a sheet of medium density fiberboard (MDF) faced with a thin sheet of cork and surrounded by an MDF frame. SKU# 1388323 is similar to that described above, but features an aluminum frame. You describe a scenario wherein materials are sourced primarily from China and then assembled in Vietnam. Specifically, for SKU# 181935, the manufacturing operations are described as follows: Uncut sheets of MDF (8.2 mm thick) and precut sheets of cork (0.8 mm thick) are made in China, as are the oak frame components (ready to assemble) and nails. The components are sent to Vietnam, where the bulletin board is assembled by cutting the MDF to size, gluing the cork to the MDF backing, and gluing the frame components onto the bulletin board. Per the cost sheet submitted, the majority of the bulletin board’s cost is derived from the MDF (28.43%), the oak frame (23.63%), and the cork sheet (9.71%). The cost of the master carton (23.23%) is not at issue when considering country of origin. For SKU# 1388323, the raw materials and assembly is as follows: Uncut sheets of MDF (8.2 mm thick) and precut sheets of cork (0.8 mm thick) are made in China, as are the aluminum frame components (ready to assemble) and nails. The components are sent to Vietnam, where the bulletin board is assembled by cutting the MDF to size, gluing the cork to the MDF backing, and gluing the aluminum frame components onto the bulletin board. Per the cost sheet submitted, the majority of the bulletin board’s cost is derived from the MDF (26.93%), the aluminum frame (24.68%), and the cork sheet (8.11%). The cost of the master carton (24.28%) is not at issue when considering country of origin. When determining the country of origin, 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). As there is no specific classification for cork or fiberboard bulletin boards, these items are considered to be composite goods, classifiable in accordance with General Rule of Interpretation 3(b). The material imparting the essential character governs classification. CBP has long held that the material which provides the means by which the bulletin board performs its principal function – the posting of messages, pictures, etc. by the use of tacks, pushpins and the like – imparts the essential character. See Headquarters rulings 954862 and 955013, as well as New York ruling G80243. As the cork sheet measures only 0.8 mm in thickness, while the fiberboard measures 8.2 mm in thickness, it is clear that the fiberboard performs the principal function of securing the tacks and pins. The cork, on its own, is insufficient to perform this function. The fiberboard is made in China. In Vietnam it is merely cut to length and width, remaining a rectangle, albeit a smaller one. The remaining parts for the frames and cork facing are also made in China. In Vietnam, the components undergo simple assembly operations, including gluing. The fiberboard component imparts the essential character of the bulletin boards. The fiberboard is manufactured in China and does not change its identity in Vietnam. Effectively, the fiberboard is merely faced to have the appearance of a cork board and framed through simple assembly operations. The country of origin of both styles of bulletin board is 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 Regulations (19 CFR 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, contact National Import Specialist Charlene Miller charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division