MAR-2-48:OT:RR:NC:N5:130
Mr. Michael Hostrawser
Garven LLC
4530 W 77th Street, Suite 200
Edina, MN 55435
RE: The country of origin of printed gift-wrapping paper
Dear Mr. Hostrawser:
In your letter, dated March 4, 2024, you requested a binding country of origin ruling. The request was returned to you for additional information, which was received by this office on March 28, 2024. The request sought a country of origin determination for printed gift-wrapping paper. Product and manufacturing information was submitted for our review.
The product to be imported is lightweight coated wrapping paper in master rolls. You do not identify the coating applied to the paper. The paper weighs approximately 60 grams per square meter (gsm) and will be printed.
You outline a scenario wherein the base paper is fully manufactured in Finland and the paper is printed in China. Pulp is processed, pulp is manufactured into sheet paper, and the paper is finished in Finland. The master rolls of lightweight coated paper are then transported to China, where they are printed with color or designs on a gravure printing press. The paper may be trimmed in China. After importation into the United States, cutting, rolling, and packaging into consumer units will occur.
Section 134.1(b) of the Customs and Border Protection 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 and Border Protection 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 where a substantial transformation of materials occurs in order to determine country of origin.
The base paper is fully manufactured in Finland. While printing is a significant operation with respect to wrapping paper, the Explanatory Notes to the Harmonized System for Chapter 49 specifically note that, for wrapping paper, the printing is subsidiary to the primary use, i.e., wrapping gifts. The printing in China does not substantially transform the paper into another article with a distinctive name, character, or use. Furthermore, the manufacturing in the United States takes place after importation and does not transform the wrapping paper. Therefore, the country of origin for the wrapping paper is Finland.
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 CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware 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, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division