OT:RR:NC:N1:126
Dianna Garren
Star Asia International Inc.
208 Church Street Decatur, GA 30030
RE: The country of origin of framed mirrors
Dear Ms. Garren:
In your letter dated May 3, 2024, you requested a country of origin ruling on framed mirrors.
The merchandise under consideration is referred to as Large Framed Wall Mirror,that you claim is classified under subheading 7009.92.50, Harmonized Tariff Schedule of the United States (HTSUS). From the information provided, the mirror is composed of a framed glass mirror that is coated with a reflective layer, polystyrene or aluminum frame, paper or medium density fiber (MDF) backing, and metal hardware. They will be sold exclusively as framed mirrors. The product will be imported and properly identified as a mirror. The reflecting surface of all mirrors will be over 929 cm2.
You indicate that the framed mirror will be manufactured in either Vietnam or Cambodia from components originating from China (coated mirror glass and aluminum extrusions sourced from China). The polystyrene extrusions, paper or MDF backings, and metal hardware are all sourced in the country of production (either Vietnam or Cambodia). You propose to import sheets of unframed mirror glass (sourced from China) classified under subheading 7009.92, HTSUS, polystyrene extrusions (sourced from either Vietnam or Cambodia), classified under subheading 3926.90, HTSUS, or aluminum extrusions (sourced from China), classified under subheading 7604.29, HTSUS. You state that the mirror glass sheets will be cut to size and the edges are polished. The polystyrene or aluminum frame will be cut to shape and will be used to frame the mirrors. The finished product will be assembled with a paper or MDF backing (sourced in either Vietnam or Cambodia). Metal hangers (sourced from China), classified under subheading 8302.50, HTSUS, will be screwed to the back of the frame for mounting on the wall. The mirrors will be packaged and exported in a corrugated cardboard box.
Because the subject Large Framed Wall Mirror is composed of different materials (mirror glass, polystyrene or aluminum frame, paper or medium density fiber (MDF) backing, and metal hardware, it is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and stated that these factors were to be reviewed as a whole. See Slip Op. 06-49 for a listing of factors reviewed.
This office finds that the essential character of the Large Framed Wall Mirror is imparted by the glass mirror. The glass mirror accounts for the greater bulk and provides the role of a constituent material in relation to the use of the good rather than the components made of other materials.
The applicable classification for the Large Framed Wall Mirror will be subheading 7009.92.5095, HTSUS, which provides for Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm2 in reflecting area., Other: Other. The general rate of duty will be 6.5 percent ad valorem.
COUNTRY OF ORIGIN:
Pursuant to Part 134, Customs Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 USC 1304. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines country of origin as: [t]he 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 this part. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993).
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 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.
This office reviewed the provided documentation and is of the opinion that the Large Framed Wall Mirrors undergo what would be deemed a simple manufacturing process, not a substantial transformation, by being assembled and would not emerge with a new name, character, and use that is different from what they possessed prior to this processing. Thus, the country of origin for the Large Framed Wall Mirrors would be China.
In view of these facts, the Large Framed Wall Mirror maintains its Chinese country of origin status subsequent to processing in Vietnam or Cambodia.
TRADE REMEDY
Products of China classified under subheading, 7009.92.5095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading, 7009.92.5095, HTSUS. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division