CLA-2-42:OT:RR:NC:N4:441
Ms. Ana Gomez
Veyer, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The classification and country of origin of an expanding document organizer from Cambodia
Dear Ms. Gomez:
In your letter dated February 1, 2024, you requested a tariff classification and country of origin ruling. You have submitted a sample, which will be returned to you under separate cover.
The article at issue, item number 4754605, is an expanding document organizer. It is akin to a briefcase and constructed with an outer surface of plastic sheeting. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. The interior has nineteen expandable pockets. It features a plastic carrying handle and secures with a plastic latch closure. The organizer measures: 15.5 inches (w) x 10.25 inches (h) x 4.75 inches (d).
The applicable subheading for the document organizer will be 4202.12.2935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity and attaché cases and similar containers: with outer surface of plastics: other: other: attaché cases, briefcases and similar containers. The general rate of duty will be 20 percent ad valorem.
You have also inquired about the correct country of origin of the product and have provided the following list of materials and manufacturing steps:
Materials of Chinese Origin
Rolls of uncoated paper
Scored grey board
Rolls of cover paper
Plastic sheeting film
Plastic handle
Plastic lock
Materials of Cambodian Origin
Ink
Glue
Foil
Manufacturing operations and assemblies performed in Cambodia
Chinese origin materials are shipped to Cambodia.
The rolls of uncoated paper are cut to size, folded, and glued to form the interior pockets.
The cover paper is glued to the grey board.
The foil is applied to the surface of the cover paper creating the decorative design.
The plastic sheeting film is applied atop the cover paper making up the outer surface of the finished article.
The grey board is folded and glued to create the protective body of the article.
The plastic handle and the lock closure are attached.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the “[c]ountry of origin” means 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 Part 134, Customs Regulations (19 CFR Part 134).
Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). We must therefore determine if and/or where a substantial transformation of materials occurs in order to determine country of origin.
Based on the provided information, it is the opinion of this office that the processes performed in Cambodia create a product with a new name, character and use different from those possessed prior to processing. As such, the country of origin of the expanding document organizer is Cambodia.
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 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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division