The country of origin of exam gowns and capes

N348805 May 30, 2025 MAR-2-48:OT:RR:NC:N4:434 CATEGORY: Country of Origin Mr. Bryan Shields NuCare, LLC 4201 Sierra Point Drive, STE 102 Sacramento, CA 95834 RE: The country of origin of exam gowns and capes Dear Mr. Shields: In your letter, dated May 8, 2025, you requested a binding country of origin ruling on paper exam gowns and capes. Product information and samples were submitted for our review. The products under consideration are paper medical exam gowns and capes. The capes and gowns are cut to shape with curved neck, shoulders, and underarms, folded at the underarms, glued at the shoulders, and have a full opening that can be turned to the front or back of the garment. The difference between the two is mostly just length, as the gown is 40” long and the cape is 23” long. The gown also comes with a 5/8”-wide plastic strip which functions as a belt. Both are made from multi-ply paper and are non-sterile. In your submission, you describe a scenario wherein the master rolls of paper originate in Indonesia. The paper is then shipped to China, where it is cut to shape, folded at the underarms, and glued at the shoulder seams. The gowns and capes are then folded and packaged for sale. 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 China, the paper is cut to shape, the garments are folded, and the shoulder seams are glued. The totality of these operations constitutes a substantial transformation. Sheet paper is transformed into a functional, disposable garment. Therefore, China is the country of origin of the capes and the gowns. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division