The country of origin of mascara, eyebrow mascara, and concealer

N352805 September 16, 2025 OT:RR:NC:N3:140 CATEGORY: Origin Robert Grasing Sandler, Travis & Rosenberg P.A. 24 Smith St., Building 2, Suite 102 Pawling, NY 12564 RE: The country of origin of mascara, eyebrow mascara, and concealer Dear Mr. Grasing: In your letter dated August 22, 2025, on behalf of your client Ningbo Eyecos Cosmetic Co., Ltd., you requested a country of origin ruling. The subject products are described as mascara (Formula Code F0424-8), eyebrow mascara (Formula Code F0424-12), and concealer (Formula Code F0424-14). You provided a bill of materials and a production process description for each item. You indicate that the bulk cosmetics will be mixed in South Korea from raw materials sourced from various countries and that no single country will be the source for the majority of the raw materials. The processing in South Korea will consist of multiple mixing steps performed under controlled temperatures. Once mixed, the bulk cosmetics will be subjected to quality control and filtering operations. Afterwards, the bulk cosmetics will be shipped to China for filling and packaging operations. In China, the retail containers will be filled with the bulk cosmetic products and packaged for retail sale for export to the United States. All packaging materials originate in China. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) 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). The production process in South Korea involving mixing and processing of the ingredients results in a substantial transformation of the raw materials into the bulk cosmetic products. Therefore, it is our opinion that the country of origin of the mascara, eyebrow mascara, and concealer will be South Korea. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting the website at www.fda.gov. 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 Merari Ortiz at merari.ortiz@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division