The country of origin of plastic cups from China.

N348209 May 16, 2025 OT:RR:NC:N4:415 CATEGORY: Origin Bryan Shields NuCare, LLC 4201 Sierra Point Drive, Suite 102 Sacramento, CA 95834 RE: The country of origin of plastic cups from China. Dear Mr. Shields: In your letter dated April 24, 2025, you requested a country of origin ruling on plastic cups. The products under consideration are plastic cups. They are intended to dispense liquid and will be produced in multiple colors and two different sizes. The first is a 5-ounce drinking cup and the second is a graduated 1-ounce medicine cup that has incremental cubic centimeter/milliliter measurements on the side. They are both single use, disposable, and will be provided non-sterile. Your submission indicates the polypropylene plastic material is sourced from South Korea and imported into China in bulk. In China, the plastic is heated and then placed into thermoform molds to make the cups. They are then packaged and exported to the United States. 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). In order to determine whether a substantial transformation occurs when components are assembled into completed products, all factors such as the components used to create the product and manufacturing processes that these components undergo are considered in order to determine whether a product with a new name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing operations that are minimal will generally not result in a substantial transformation. In your request, you cite HQ 563306, dated September 20, 2005, to support your proposed country of origin for these cups being South Korea. We note that this ruling dealt with a different commodity, specifically tissue paper. We have previously held that the molding of plastic into a specific shape is considered a substantial transformation. ?See, HQ 555772, dated January 14, 1991. Therefore, this office is of the opinion that the Korean sourced polypropylene plastic material undergoes a substantial transformation when molded in China as it becomes a new article, possessing a new name, character, and use. ?The country of origin for these plastic cups 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 CBP 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, please contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division