CLA-2-90:OT:RR:NC:N2:212
Oksana Gazelka
US Group Consolidator
1355 Mendota Heights Rd Mendota Heights, MN 55120
RE: The country of origin of a riflescope lens
Dear Ms. Gazelka:
In your letter dated September 3, 2024, you requested a country of origin ruling on behalf of your client, Huayu PTE, Ltd.
The merchandise under consideration, identified by item number 66426, is described as a singlet lens for use with certain riflescopes. The subject lens is round in shape with a convex curvature and an anti-reflective coating. At importation, the lens is unmounted. The lens will be placed within a riflescope to allow the user to view a magnified image.
In your request, you state that the manufacturing process begins with the milling of the raw lens in Singapore from a glass blank. This process creates the shape and necessary magnification curvature of the lens. This material is then sent to China where it is ground, polished and washed before an anti-reflective coating is added. The finished lens is then inspected for defects and packaged for shipment to the U.S.
The country of origin is defined in 19 CFR 134.1(b), in pertinent part, 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 this part.
For tariff purposes, the courts have held that 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. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff'd, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
Regarding the origin of the subject lenses, it is the opinion of this office that the milling of the glass into a lens with the necessary curvature imparts the critical optical properties necessary to the function of the lens as this curvature gives the lens its magnification properties. Further, the process performed in China does not substantially transform the product into a new and different article of commerce. Based upon the facts presented and the relevant authorities, the origin of the singlet lens, item number 66426, will be Singapore.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division