OT:RR:NC:N2:206
Andrew Park
Andrew J Park, CHB
19515 S. Vermont Ave, Suite 100Torrance, CA 90502
RE: The country of origin of battery cooling plates.
Dear Mr. Park:
In your letter dated January 20, 2024, you requested a country of origin ruling on Battery Cooling Plates, which you filed on behalf of your client, Daeshin S and C of South Korea.
The articles under consideration are three aluminum cooling plates, the Top Plate, the U-frame, and the Cooling Plate, which are designed to be used with electric vehicle batteries. They are critical components of battery packs and attach to the battery cells to maintain a uniform temperature inside the battery pack by controlling the heat to maintain the battery life and prevent fire.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article.
The "country of origin" is defined in 19 CFR 134.1(b) 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."
The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982).
This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993).
In the instant case, the top plate and U-frame are constructed in South Korea using aluminum rolls imported from China, while aluminum sheets, also imported from China, are used to construct the cooling plate. The top plate and the U-frame undergo leveling, where the raw material is uncoiled and put through a mold, followed by several pressing functions to reshape the molded product and holes are punched where necessary. Subsequently, the top plate and U-frame undergo additional processing including precision leveling and processing, inspection, washing, and packing/packaging. The cooling plate undergoes similar steps, with the exception of the initial leveling.
Although the operations in South Korea are not complex, they significantly change the products imported from China into articles with a new name, character, and use. As a result, it is the opinion of this office that the aluminum rolls and sheets from China are substantially transformed in South Korea. Therefore, the country of origin for the Top Plate, U-Frame, and the Cooling Plate will be South Korea.
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