RE: The classification and country of origin of electric hand warmers

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365488 October 19, 2026 OT:RR:NC:N2:212 CATEGORY: Classification; Origin TARIFF NO.: 8543.70.9860 Fay Jin GreatStar Industrial USA, LLC. 9836 Northcross Center Court, Suite A, Huntersville, NC 28078 RE: The classification and country of origin of electric hand warmers Dear Ms. Jin: In your letter dated September 28, 2026, you requested a classification and country of origin ruling. The merchandise under consideration is an Ozark Trail electric hand warmer device, which is described as a handheld heating device designed to electrically heat and warm the user’s hands. The device is comprised of a heating element and control printed circuit board assembly (PCBA) within a plastic enclosure. The warmer is further equipped with an LED battery indicator light and display to show power status, along with three adjustable heat settings. Though classification is not at issue with this request, we find it appropriate to comment as you note what we determined to be an incorrect classification for the device within your request. In your request, you note that the correct classification for this device is under subheading 8516.79, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The subject hand warmers are intended to be used primarily outdoors, not for domestic purposes, and are unlike the exemplars listed in the Explanatory Notes (ENs) for this heading. We also look to Headquarters Ruling Letter (HRL) H322074, dated May 20, 2022, which determined that similar electric handwarmers were considered electrical items not classified elsewhere and appropriately covered by heading 8543, HTSUS. As such, we will follow that decision in classifying the subject devices. The applicable subheading for the Ozark Trail electric hand warmers will be 8543.70.9860, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. In your request, you note three origin scenarios with which you would like determination. In all three scenarios, the PCBA is formed, via surface mount technology (SMT) in Vietnam. This process includes placing the necessary, discrete components onto the board through solder-past printing, automated component placement, and reflow soldering. In Scenario 1, the PCBA is shipped to China where it is combined with the Chinese origin heating pad, which functions as the primary heat source for the device. These components are then assembled within the enclosure, which originates from China, with the battery and other minimal components. The finished hand warmer is then packaged for shipment to the US from China. In Scenario 2, the finished PCBA stays in Vietnam. The Chinese-origin heating pad is imported into Vietnam in a sheet form and cut to the desired size. Both components are then shipped to China where the remainder of the assembly process described above is performed. In the final scenario, Scenario 3, the PCBA is manufactured as previously noted above, and the heating pad, of Chinese origin, is also cut to the desired size in Vietnam. Additionally, in Vietnam, the enclosure is manufactured via an injection-molding procedure. These components are then sent to China where they are assembled together and combined with the battery and other ancillary components. The final device is packaged for shipment to the US. 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 origin of the subject hand warmers, it is the opinion of this office that the PCBA and the heating element are critical components to the function of the hand warmers, and merit equal consideration in the evaluation of the character of the device. Both components are considered to have a predetermined end use established via the manufacturing process, the PCBA in Vietnam and the heating element in China. As such, it is our view that the location where the components are assembled together to form a unit determines origin. For the Ozark Trail Hand Warmer, the process described in Scenario 1 would render the good a product of China. For Scenarios 2 and 3, the country of origin of the hand warmer will 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 Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division