The country of origin of optical windows

N350838 July 10, 2025 OT:RR:NC:N2:212 CATEGORY: Origin James Horgan deKieffer Horgan 1015 Fifteenth St., NW Washington, DC 20005 RE: The country of origin of optical windows Dear Mr. Horgan: In your letter dated July 1, 2025, you requested a country of origin ruling on behalf of your client, Kyocera International, Inc. The merchandise under consideration is described as an optical window for use with various riflescopes. The subject article is a plate of optical glass that is designed to add various optical properties, including allowing only certain wavelengths of light into the scope, as well as to seal the end of the riflescope in order to protect against contamination and moisture. We note that, at importation, the subject window is not permanently mounted within any enclosure. In your request, you state that unworked glass in the form of pucks, sheets, bars, or rods is manufactured in either Japan or China and shipped to Thailand. In Thailand, the glass is then cut to the desired shape before they undergo various stages of grinding and milling. This process creates and refines the desired optical properties of the window. The window is then shipped to China where it is coated prior to being packaged for shipment to the United States. 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). Regarding the subject optical windows, it is the opinion of this office that the process performed in Thailand produces the desired optical properties and is the critical stage of manufacturing of the end product. This process substantially transforms the glass raw material into a new and different article of commerce. Further, the coating process performed in China is simple in nature and would not significantly alter the properties of the window. Based upon the facts presented, the country of origin of the riflescope optical window will be Thailand. 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 Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division