The country of origin of a bow rake

N349545 May 30, 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 a bow rake Dear Mr. Liu: In your letter dated May 29, 2025, you requested a country-of-origin determination on a bow rake (SKU# 1023421) 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 bow rake features 16-inch curved tines arranged in a straight alignment that is offset from a long handle by a pair of curved bows extending from both sides of the head of the rake. It is commonly used for spreading mulch, weed removal, tamping soil, breaking up compacted soil, and removing roots and rocks from cultivated beds. You have stated that the manufacturing process begins in Vietnam, where Chinese-origin hot-rolled steel is laser-cut into a flat outline of the rake head. The tines of the rake head are divided and forged, and the curved bows are bend into shape. A handle connector is formed and welded into shape, and the rake head is then press-bent into its final curved shape. The fully formed rake head is then sent to China where it is polished, powder coated and assembled with a Chinese-origin wood or fiberglass handle. Finally, plastic grips are attached to the middle and end of the handle. 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 a fully formed rake head. It is the rake head that imparts the essence of each finished bow rake. Based upon the provided description and pictures of the finishing operations performed in China, the rake heads are not substantially changed so as to transform them into a new article with a different name, character, or use. Additionally, the rake head is not substantially transformed by the attachment of a wood or fiberglass handle. It is therefore the opinion of our office that the country of origin of the finished bow rake (SKU# 1023421) 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