MAR-2-94:OT:RR:NC:N4:463
Alan Shim
Zinus, Inc.
10, Yatap-ro 81Beon-gil
Bundang-gu Seongnam-si
Gyeonggi-do 013497
South Korea
RE: Country of origin and marking of a memory foam mattress
Dear Mr. Shim:
In your letter dated May 19, 2021, you requested a country of origin and marking ruling for a 12" Green Tea Memory Foam Mattress (model AZ-BTCM-12K). The mattress measures 80" (L) x 76" (W) x 12" (H) and consists of a multi-layer foam core in an inner sock and outer cover. The inner sock consists of a flame retardant endothelium fabric knit from glass fiber and acrylic yarn, and the outer cover (mattress shell) consists of a knitted jacquard fabric.
Please see the images below:
FACTS:
Zinus, Inc. intends to manufacture foam mattresses in their Georgia facility from U.S. and imported materials. Zinus submitted an illustrated step-by-step description of the manufacturing process and a costed bill of materials. The submission noted that the origin of some of the materials was subject to change.
Vietnamese Materials:
MDI
System polyol
Amin catalyst for MD foam
Chinese Materials:
Silicone for MD foam
Green tea powder
Mattress shell
Korean Materials:
Green pigment
System Polyol
POP (Polyol)
Yellow pigment
Indonesian Materials:
Paraffin
PE bag
Instruction sheet
Cambodian/Malaysian Materials:
Mattress sock
Sewing thread
Printout
United States Materials:
PPG (Polyol)
Castor oil
Dispersant agent
Modified starch
PPG 3000
TDI 80/20
Silicone
Silicone for HD foam
TIN catalyst
Catalyst
Water-based adhesive
Stickers (various)
Thanks card
Gummed PE bag
ISSUE:
What is the country of origin of the mattress and how should it be marked?
COUNTRY OF ORIGIN Section 134.1(b), Customs Regulations (19 CFR 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.” A substantial transformation occurs when articles lose their identity and become articles having a new name, character, or use.
Generally, the U.S. Court of International Trade has determined whether a substantial transformation has occurred by asking whether the manufacturing or processing substantially transformed the foreign materials in question into an article having a name, character or use different from the name, character, or use of those materials before such processing.
Energizer Battery, Inc. v. United States, 190 F. Supp. 3d 1308, 1317 (C.I.T. 2016) (quoting
Precision Specialty Metals, Inc. v. United States, 116 F. Supp. 2d 1350, 1364 (C.I.T. 2000)).
The primary focus of the substantial transformation test is whether the work or material added to an article in another country changed the character or use of the article. See Energizer, 190 F.
Supp. 3d at 1318. A party can show a change in the character of materials added during processing with evidence that the processing substantially altered the form of those materials.
Id. at 1318.
Under the CBP laws, if the article consists of materials produced, derived from, or processed in more than one country, it is considered a product of the country where it last underwent a “substantial transformation.” According to U.S. courts, a substantial transformation occurs when articles lose their identity as such and become new articles having a new “name, character or use.” In order to determine whether a substantial transformation has occurred, CBP considers the totality of the circumstances and makes such determinations on a case-by-case basis. CBP has stated that a new and different article of commerce is an article that has undergone a change in commercial designation or identity, fundamental character, or commercial use. A determinative issue is the extent of the operations performed and whether the materials lose their identity and become an integral part of the new article.
In this case, Zinus has built a manufacturing facility in McDonough, Georgia, where it plans to manufacture the 12" Green Tea Memory Foam Mattress (model AZ-BTCM-12K). The mattress consists of three layers of foam which will be produced by blending varying combinations of the above-listed chemicals and submitting them to heat and pressure to obtain foam with the desired characteristics. After the foam is formed and subjected to multiple cutting, trimming and bonding processes, it will be covered by a mattress sock and inserted into a mattress shell. Once finished, the mattress will be rolled and boxed for shipping.
The ruling request notes that the manufacturing operations that Zinus intends to perform in Georgia are similar to those used to produce the foam mattress subject of N307432 (Dec. 4, 2019), in which CBP determined the country of origin to be Vietnam. This office agrees with that analysis. Accordingly, the 12" Green Tea Memory Foam Mattress (model AZ-BTCM-12K), subject of this ruling, is of U.S. origin.
MARKING
The marking statute requires articles of foreign origin to be marked with their country of origin (19 U.S.C. § 1304). Since the country of origin, for marking purposes, of the subject merchandise will be the United States, it will be excepted from country of origin marking requirements. The Federal Trade Commission ("FTC") has jurisdiction concerning the use of the phrase "Made in the U.S.A.," or similar words denoting U.S. origin. Consequently, any inquiries regarding the use of such phrases reflecting U.S. origin should be directed to the FTC, at the following address: Federal Trade Commission, 600 Pennsylvania Avenue, NW, Washington, D.C. 20580.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division