CLA-2-87:OT:RR:NC:N2:206
Irene Yuan
Higher Technology (Cambodia) Co., Ltd.
Land 189, Road 140, Bak Chenhchien Village, Trapeang Kong Commune, Samroang Tong District, Kampong Speu Province. Kampong Speu 050113 Cambodia
RE: The tariff classification and country of origin of a sunshade and seat cover
Dear Ms. Yuan:
In your letter, dated November 19, 2024, you requested a country of origin ruling on the sunshade and seat cover for marking purposes and for purposes of applying trade remedies under Section 301, as amended, from China.
The items under consideration are a Sunshade (Part Number B01DH3687001.4) and Atlanta Black Seat Cover (Part Number B01SH3668001), designed to be used with passenger vehicles. You state that the sunshade is foldable and made from reflective polyethylene (PE) plastic and aluminum film materials that block ultraviolet (UV) rays and heat. The sunshade is designed to fit most windshields and comes with a suction cup for easy installation.
The seat cover is a universal-fit car seat cover made from polyester textile fabric and sponge foam. The cover is designed to fit standard bucket and bench seats. The seat cover features a waterproof backing and is machine washable.
The applicable subheading for the Sunshade (Part Number B01DH3687001.4) will be 8708.29.5160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Atlanta Black Seat Cover (Part Number B01SH3668001) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP 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 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 the marking laws and regulations.
A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
According to the information provided, the sunshade is constructed from the combination of aluminum film and PE plastic particles. The aluminum film is imported in rolls from China to Cambodia, where it undergoes a lamination process with the Cambodian sourced plastic particles. You state the particle materials are laminated into a bubble layer by a mold and then laminated with the film. The product material is then cut, pressed to create folding lines, and the edges are sewn. Finally, the item is inspected, folded, and packaged for shipment. The lamination process and cutting into shape substantially transforms the Chinese film into an identifiable article - sunshade. Therefore, the country of origin of the Sunshade (Part Number B01DH3687001.4) will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable.
The seat cover is constructed from the Cambodian sourced foam and Chinese fabric, which undergo the lamination process in Cambodia to be blended together. After that, the blended material is cut to shape, sewn to create a seat cover, inspected, and packaged for import into the Unites States. The lamination process and cutting into shape substantially transforms the Chinese fabric into an identifiable article - seat cover. Therefore, the country of origin for the Atlanta Black Seat Cover (Part Number B01SH3668001) will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable.
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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division