The country of origin of shovels

N349318 May 28, 2025 OT:RR:NC:N1:118 CATEGORY: Origin Max Liu Tangshan Shushi Hardware Tools Manufacture Co., Ltd. Songdaokou Town, Luanan Country, Hebei Tangshan 063500 China RE: The country of origin of shovels Dear Mr. Liu: In your letter dated May 22, 2025, you requested a country of origin ruling on two shovels (SKU# 4411897 and SKU# 4433302) for marking purposes under Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). Pictures and descriptions of the manufacturing process were included in your submission. The shovels are comprised of steel heads attached to a wood and fiberglass handle with a plastic grip. The manufacturing process begins in Vietnam, where Chinese-origin cold-rolled steel is cut into shovel head blanks. Each blank is then turned, heated, and formed into the final head shape of the shovel using a forming machine. The shovel heads are then sent to China where they are heat-treated, polished and powder coated. Chinese-origin wood and fiberglass handles are then attached and secured to the shovel heads, along with a plastic grip. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). It is our view that cold-rolled steel is substantially transformed in Vietnam into fully formed shovel heads. It is the shovel head that imparts the essence of each finished shovel. Based upon the provided description and pictures of the finishing operations performed in China, the shovel heads are not substantially changed so as to transform them into a new article with a different name, character, or use. Additionally, the shovel heads are not substantially transformed by the attachment of a wood and fiberglass handle. It is therefore the opinion of our office that the country of origin of the finished shovels (SKU# 4411897 and SKU# 4433302) is Vietnam. 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division