The country of origin of a garden fork

N349993 June 24, 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 garden fork Dear Mr. Liu: In your letter dated June 10, 2025, you requested a country of origin determination on a garden fork (SKU# 4413085) for purposes of Section 301 duties and marking purposes under Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). Pictures, a bill of materials and descriptions of the manufacturing process were included in your submission. The garden fork has a steel head that incorporates ten slightly bent tines, which is attached to a wooden handle. It measures 149.8 cm in length and 26.7 cm in overall width. The tool is primarily designed for soil preparation, including loosening, lifting, and turning over soil, as well as aerating and mixing in compost. The manufacturing process for the fork begins in Vietnam, where Chinese-origin hot-rolled steel is laser-cut into the individual tines of the fork. The tines are further heated, bent and welded together to form the head of the fork. The fully formed fork head is then sent to China where it is polished, powder coated and assembled with a Chinese-origin socket and wood handle. Finally, a plastic grip is attached to the 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 hot-rolled steel is substantially transformed in Vietnam into a fully formed fork head. 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 fork (SKU# 4413085) 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