The country of origin of a walk-behind lawn mower

N351493 August 7, 2025 OT:RR:NC:N1:118 CATEGORY: Origin Aaron Marx Crowell & Moring, LLP 1001 Pennsylvania Ave NW Washington, DC 20004 RE: The country of origin of a walk-behind lawn mower Dear Mr. Marx: In your letter dated July 18, 2024, on behalf of your client, Positec USA, Inc., you requested a country of origin determination for purposes of Section 301 duties, IEEPA tariffs and marking. Pictures and descriptions of the manufacturing processes were included in your submission. The product under consideration is identified as a walk-behind electric lawn mower, model WG752. It incorporates an electric motor that is powered by two rechargeable 20-volt batteries. The lawn mower is capable of cutting approximately a half acre of grass on a fully charged battery. The blade, which is located within the base of the lawn mower, rotates when the machine is operating and cuts the grass with which it comes into contact. The lawn mower has three modes of operation. The first is the mower’s bagging mode, in which cut grass is collected into the grass collection bag. The second is rear-side discharging, in which cut grass is discharged from the mower and on to the ground beside it. Finally, the lawn mower also has a mulching mode. In mulching mode, fresh grass clippings are cut into fine pieces by the blade and returned to the lawn. You have stated that the design of the base of the lawn mower influences airflow, which is vital for lifting grass for a clean cut and for mulching or bagging clippings. The lawn mower will be manufactured in two countries, Vietnam and China, and you proposed the following two manufacturing scenarios. Scenario one: The motor, base, cutting blade and printed circuit board assembly (PCBA) are sourced from Vietnam. The remainder of the parts of the lawn mower are procured from China. These include wheel axles, a height adjustment lever, four wheels, a battery compartment assembly, a grass collection bag and other small parts, such as screws and springs. These Vietnamese and Chinese parts are assembled into the complete lawn mower in Vietnam. The assembly includes securing the motor to the base with screws, along with a fan blade and the cutting blade. The front and rear axles are screwed onto the base, together with the wheels and a height adjustment lever. Additionally, the battery compartment is assembled with the PCBA and attached to the motor. The handlebar assembly is constructed and attached to the base of the lawn mower. Finally, the lawn mower is inspected, tested and packaged for shipment to the United States. You have stated that some lawn mowers will be packaged with a battery and charger, while others will not include these accessories. Scenario two: In this scenario all the parts are sourced from the same countries as discussed above. However, the motor, base, fan blade and blade are assembled in Vietnam. This subassembly is then sent to China where the final assembly of the lawn mower occurs as discussed in scenario one. 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. Regarding the finished lawn mower, it is our view that the principal function of the lawn mower is performed by the subassembly that includes the Vietnamese motor, base and cutting blades. It is the movement of the blade, powered by the motor and housed in the specially designed base, that contributes to the main functionality of the lawn mower (i.e. to cut grass). It is therefore the opinion of our office that for your two manufacturing scenarios, the country of origin of the lawn mower, model WG752, 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) James Forkan Acting Director National Commodity Specialist Division