CLA-2:OT:RR:NC:N1:116
Ms. Kyoko Montemayor
Sally Beauty Holdings, Inc.
3001 Colorado Blvd.
Denton, TX 76210
RE: The country of origin and marking determination of embossed aluminum foil sheets
Dear Ms. Montemayor:
In your letter dated April 22, 2020, you requested a country of origin and marking determination of embossed aluminum foil sheets from China. A marked sample was not submitted with your letter for review.
The products under consideration are described as aluminum foil sheets to be used for hair color preparations. In their condition as imported into the United States (U.S.), you have stated the foil sheets are embossed and measure 9 inches by 10.75 inches, 5 inches by 10.75 inches, or 5 inches by 8 inches. They will be packaged in cardboard boxes containing 500, 400, 250, 200, or 45 foil sheets per package.
According to your submission, large rolls of aluminum foil are manufactured in China. The rolls are then shipped to Myanmar where they are cut-to-size, embossed, and packaged into cardboard boxes. You have suggested that the country of origin is Myanmar and therefore, the boxes containing the foil sheets should be marked “Made in Myanmar.” You have not stated the reason(s) for your suggestion that the country of origin for the foil sheets is Myanmar, but we presume you regard the cutting-to-size, embossing, and packaging to be a substantial transformation.
Section 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 U.S. 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 Part 134. 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. An imported article is not a product of a country unless it has been substantially transformed there into a new and different article of commerce with a name, character, or use different from that of the article or articles from which it was transformed.
We find that a substantial transformation does not occur with the cutting-to-size, embossing, and packaging done in Myanmar therefore, the country of origin of the aluminum foil is China.
You have also inquired as to the country of origin marking for the packaging of the foil. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit. The marking will be in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. In general, as provided at 19 C.F.R. 134.1, the country of origin of an article is the country in which it was manufactured, produced, or grown. Additional processing, manufacture, 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. See 19 C.F.R. § 134.1(b). We find that a substantial transformation does not occur by the processing done in Myanmar, therefore the cardboard boxes in which the aluminum foil is packaged should be marked to indicate that the country of origin of the aluminum foil is China. This marking must be conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. § 1304 and 19 C.F.R. Part 134.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division