MAR-2-48:OT:RR:NC:N5:130
Mr. Theodor Swart
Lumi Importing Ltd.
4110 Tench Road, Suite F
Suwanee, GA 30024
RE: The country of origin of paper window shades
Dear Mr. Swart:
In your letter, dated September 8, 2023, you requested a binding country of origin ruling on paper window shades. Product and manufacturing information was submitted for our review.
Your request concerns the country of origin of temporary paper window shades. The item is constructed of 100% paper with two plastic clips. You indicate that the item is an accordion pleated paper shade with parallel creases extending across the sheet. It is designed for a quick and easy installation on a window, a window frame, or a wall surface adjacent to a window. There is an adhesive fastening strip attached to the top of the accordion paper sheet, which is for mounting. The shade measures 36” in width and 72” in length and weighs 0.335 pounds. The two plastic clips are used to hold the pleated paper in place to adjust the length of the shade. The item will be packaged in a paper gift box with a hang tag for private label branding per retailer’s specifications and placed into a sealed polyethylene bag.
In your letter, you outline the manufacturing of the paper window shades. You describe a scenario wherein jumbo paper rolls that measure 72.05” in width and 314960.6” in length and weigh 2257.97 pounds are imported into Vietnam from Japan. In Vietnam, the roll of paper is loaded on a machine for continuous pleating. The pleated paper then goes to a heated chamber for heat pressing. The pleated paper is then trimmed and cut to size for the paper shade body. The pleated paper shade body is then cold pressed on a cold press machine to strengthen the folds. A double-sided adhesive strip is applied to the top edge of the pleated body shade. The two plastic clips are stamp-punched using a stamping machine in Vietnam and then attached to the bottom edge of the paper shade body.
You have not provided sufficient information regarding the manufacturing of the base paper roll to determine the original classification. Nonetheless, we believe that the base product is classified in a separate heading than the final pleated window shade, which we agree is classified in heading 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS).
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 if or where a substantial transformation of materials occurs in order to determine country of origin.
For the pleated paper window shade, the paper roll is pleated, heat treated, cut to specific dimensions, cold pressed, and fitted with adhesive tape for mounting and plastic clips for length adjustment in Vietnam. The totality of these operations constitutes a substantial transformation. See HQ 961241 (September 16, 1998). Therefore, the country of origin of the paper window shade is Vietnam.
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