CLA-2-48:OT:RR:NC:N4:434
Mr. Robert Um
OEC Logistics Inc.
133-33 Brookville Blvd. Suite 306
Rosedale, NY 11422
RE: The tariff classification and country of origin of diaries
Dear Mr. Um:
In your letter, dated December 3, 2019, you requested a tariff classification and country of origin ruling on behalf of your client, Yumark Enterprises Corp. A description of the item, photos, and manufacturing operations were provided for our review.
Item # 19112003 is a fabric covered bound diary with a small lock and key attached. The diary’s outer dimensions measure approximately 6.5” x 7.75”, and it contains 100 sheets, 96 of which are lined. The page dimensions are approximately 5” x 7”. You state that the diary is glue bound.
What you describe as the “notebook” portion of the diary will be manufactured in Vietnam. This process includes printing the paper sheets with lines, cutting the sheets to size, and binding them together, including addition of a soft paperboard cover and ribbon bookmark. The finished “notebook” portion will then be shipped to Cambodia. In Cambodia, polyester faux fur will be cut, sewed and applied to separate paperboard covers. The front cover of the finished diary will resemble a bear with a face, ears and arms. The pre-made Vietnam origin book will then be inserted into the fur covers. A small lock and key will be attached as a closure for the diary. Per your submission, the faux fur and lock/key will be sourced from China.
Regarding classification, diaries are specifically provided for. The applicable subheading for the diaries will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diaries, notebooks and address books, bound.” The rate of duty will be Free.
Pursuant to Part 134, Customs Regulations (19 C.F.R. 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), Customs Regulations (19 C.F.R. 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 this part.” A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986).
When exported from Vietnam, the item already possesses its final identity as a diary suitable for writing down and storing one’s thoughts. It does not undergo a substantial transformation resulting in an item with a new name, character or use simply by virtue of being covered with textiles and embellished with a lock and key. Any packaging operation in Cambodia likewise does not affect the country of origin.
The country of origin of the diary, Item# 19112003, will be Vietnam.
You also ask for a country of origin determination if the above manufacturing scenario is identical, but the country of manufacture of the “notebook” portion is China rather than Vietnam. For the same reasons set forth in the Vietnam scenario, the country of origin would be China.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division