The country of origin of garden forks

N349746 June 6, 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 garden forks Dear Mr. Liu: In your letter dated June 3, 2025, you requested a country of origin determination on two garden forks (SKU# 1152251 and SKU# 4412615) for purposes of Section 301 duties and marking 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. Both garden forks have steel heads with slightly bent tines that are attached to long handles. SKU# 1152251 incorporates ten tines on its head and is attached to a fiberglass handle. SKU# 4412615 includes six tines on its head and is attached to a wooden handle. They are primarily designed for soil preparation, including loosening, lifting, and turning over soil, as well as aerating and mixing in compost. The manufacturing process for both forks is the same. You have stated that in Vietnam hot-rolled steel that originates in China is laser-cut into a flat outline of the heads of each fork. The tines of the fork head are further heated and forged, and a handle connector is formed. The fork head is then press-bent into its final curved shape. The fully formed fork head is afterwards 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. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter 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). Additionally, 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. It is our view that cold-rolled steel is substantially transformed in Vietnam into fully formed fork heads. It is the fork head that imparts the essence of each finished garden fork. Based upon the provided description and pictures of the finishing and assembly operations performed in China, the fork heads are not substantially changed so as to transform them into a new article with a different name, character, or use. It is therefore the opinion of our office that the country of origin of the finished garden forks (SKU#s 1152251 and 4412615) 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