CLA-2-72:OT:RR:E:NC:N1:117
Mr. Bryan Davis
AIDA-America Corp.
7660 Center Point 70 Blvd.
Dayton, OH 45424
RE: The country of origin of steel plate worked in Malaysia.
Dear Mr. Davis:
This is in response to your letter dated June 20, 2008 requesting a ruling on the country of origin for steel plate further fabricated in Malaysia.
Flat, hot rolled, A36 steel plate manufactured in either Thailand or Indonesia will be shipped to Malaysia. It will enter there in an “as rolled” condition. In Malaysia, the steel will be burnt with a machine tool to a specific rectangular shape based on a specific drawing. In some cases, the edge of the plate will be beveled and when required, a hole or holes may be drilled into the plate.
In some cases, this plate will be further worked, in Malaysia, by bending it into either an L or U shape. After importation into the United States, these parts will be fitted with others and welded together. They will ultimately form the base of a mechanical stamping press.
The "country of origin" is defined in 19 CFR 134.1(b) 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 if a new and different article emerges having a distinctive name, character or use. Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
With respect to the flat rolled plate material, the burning into a specific rectangular shape including the additional machining operations do not result in a new product having a distinctive name, character or use different from the unmachined plate and therefore the good remains a product of Indonesia or Thailand as the case may be.
With respect to the L and U shapes, the bending of the plate material along their length to these shapes, an angle or section, has resulted in a new product with a distinctive name, character and use from the flat rolled plate. Therefore, the country of origin for these shapes will be Malaysia.
Your inquiry does not provide enough information for us to give a country of origin ruling on the other machined shapes. Your request for a country of origin ruling should include a picture, drawing or complete description of the shape the part has been machined into for each specific part. It should also include a complete description of any additional machining performed specifically on each part that is performed in Malaysia. When this information is available, you may wish to consider resubmission of your request. You should limit your request to a total of five items per ruling.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division