The country of origin of shovels and spades

N354292 September 30, 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 shovels and spades Dear Mr. Liu: In your letter dated September 28, 2025, you requested a country of origin ruling for marking purposes under Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). Pictures and descriptions of the manufacturing processes were included in your submission. The items under consideration are identified as a round point shovel, a square point shovel, a garden spade, and a drain spade. The shovels and spades are comprised of steel heads attached to wood or fiberglass handles with a plastic grip at the end. The manufacturing process is the same for each tool. It begins in Vietnam, where cold-rolled steel is laser cut into a flat outline of the shovel and spade heads. Each outline is then embossed with a steel die and heat-formed into the final shape of the shovel or spade head. The heads are then sent to China where they are heat-treated, polished and powder coated. Finally, Chinese-origin wood or fiberglass handles are attached and secured to each head, along with a plastic grip at the end. 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. A substantial transformation occurs when, as a result of a 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). It is our view that cold-rolled steel is substantially transformed in Vietnam into fully formed shovel and spade heads. The individual heads contribute to the main functionality of each tool. Based upon the provided descriptions and pictures of the finishing operations performed in China, the shovel and spade heads are not substantially changed so as to transform them into new articles with a different name, character, or use. It is therefore the opinion of our office that the country of origin of the finished round point shovel, square point shovel, garden spade, and drain spade 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division