The country of origin of motorcycle helmets

N351672 August 14, 2025 OT:RR:NC:N1:358 CATEGORY: Origin Kerry Wang Braumiller Law Group LLC 5220 Spring Valley Road, Suite 200 Dallas, TX 75254 RE: The country of origin of motorcycle helmets Dear Ms. Wang: In your letter dated July 24, 2025, you requested a country of origin determination ruling on motorcycle helmets for purposes of Section 301 duties and marking under Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). The submitted documentation includes a helmet production workflow and inspection guidelines, a list of parts for all styles, including images of the helmets, their components and costs, and a video link showcasing the manufacturing process. Styles HY-601 and HY-602 are full-face motorcycle helmets. The outer shell is constructed from injection-molded Acrylonitrile Butadiene Styrene (ABS) thermoplastic, while the inner lining consists of Expanded Polystyrene (EPS) foam. The helmets feature a wide-open face area, a rugged angular shape with a protruding chin bar, a padded interior, and integrated ventilation ports. Style HY-901 is a full-face motorcycle helmet. The outer shell is constructed from ABS thermoplastic, while the inner lining consists of EPS foam. The helmet features a rounded aerodynamic silhouette, an integrated chin bar, a built-in clear visor and a padded interior. The letter indicates that the manufacturing process begins in Vietnam, where the outer shell of each helmet is produced through injection molding. In this process, thermoplastic pellets are introduced into a heated barrel and injected under high pressure into a closed mold. A cooling system ensures rapid solidification of the plastic, after which the molded shell is ejected from the mold. Post-molding processing follows, in which excess material is trimmed, and the shell is soaked in water and polished. The shell then undergoes a UV coating process for scratch resistance and gloss, and water transfer printing is applied to add decorative graphics or patterns by submerging the shell through a printed film floated on water. Shell assembly is then completed, forming the helmet’s primary protective structure and the components that connect with other elements. The helmet is subsequently exported to China for further processing, which includes the installation of trim and accessories around the helmet edges, as well as the addition of vents, sliders and pressure plates. EPS foam is installed inside the shell to absorb impact followed by visor installation, in which the visor is screwed onto the helmet. Straps and pads are affixed, including the chin strap, retention strap and ear pads. Surface cleaning is conducted to remove residual production marks, after which the helmet undergoes final inspection, and is packaged and boxed for shipment. When determining the country of origin for purposes of applying current trade remedies under Section 301 and other 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). 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. Friedlaender & 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). In this instance, the processing operations carried out in China do not result in a new or substantially transformed article of commerce with a different name, character or use from its individual components. Accordingly, in determining the country of origin of motorcycle helmets, primary consideration is given to the outer shell, which imparts the essential character of the product and constitutes its most significant and costly component. Therefore, the country of origin of the motorcycle helmets is determined to be 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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division