CLA-2-42:OT:RR:NC:N4:441
Mr. Robert Um
OEC Logistics, Inc.
133-33 Brookville Boulevard, Suite 306
Rosedale, NY 11422
RE: The country of origin of a spectacle case
Dear Mr. Um:
In your letter dated November 13, 2019, you requested a country of origin ruling on behalf of your client, Yumark Enterprises, Corp. Images were provided in lieu of a sample.
The article at issue is a spectacle case. Based on the information and photographs provided, the case is constructed of textile material that is completely covered with polyethylene terephthalate (PET) glitter. The outer surface constituent material is the glitter. Please note that while the glitter is of plastic, it is not in the form of plastic sheeting. The case has one compartment for the spectacles and two decorative handles. It is designed to provide storage, protection, organization, and portability to one pair of eyeglasses. A style number was not provided.
In your request, you suggest classification of the case in subheading 4202.32.9300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers. We disagree. The outermost surface is covered by the glitter rather than the textile material.
The applicable subheading for the spectacle case will be 4202.39.9000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The general rate of duty will be 20 percent ad valorem.
In your submission, you state that all components, the 100 percent polyester fabric in rolls, the metal sheets, the metal hinges, and plastic blisters, are from China. They are shipped to Cambodia for all of the manufacturing procedures to be performed. You state that the bottom and top pieces of the spectacle case are drawn and cut from the metal sheets. The polyester fabric is then cut and glued to the outer side of the metal pieces. Metal hinges are then installed to join the two metal pieces which enable the case to open and close. The handles are attached to the case, and the plastic blisters are attached to the inner side of the case to complete the process.
Part 134, Customs and Border Protection (CBP) Regulations (19 C.F.R. 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304. Section 134.1(b), CBP Regulations (19 C.F.R. 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 regulations]. . . .” A substantial transformation is said to have occurred when an article emerges from a manufacturing process with a name, character, or use which differs from the original material subjected to the process. United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940); Texas Instruments v. United States, 681 F.2d 778, 782 (1982). In order to determine whether a substantial transformation occurs when components are assembled into completed products, all factors such as the components used to create the product and the manufacturing processes that these components undergo are considered in order to determine whether a product with a new name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing operations that are minimal will generally not result in a substantial transformation.
Based on the provided information, it is the opinion of this office that the processes preformed on the metal sheets and rolls of fabric in Cambodia create a product with a new name, character and use different from those possessed prior to processing. As such, the country of origin for the spectacle case is Cambodia.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division