CLA-2-85:OT:RR:NC:N2:212
Letty Liu
Wanjia Power Wire and Cable (Thailand) Co., Ltd
742/4 Moo 1 Tambon Nong Phai Kaeo, Amphoe Ban Bueng Chonburi 20220 Thailand
RE: The country of origin of extension cords
Dear Ms. Liu:
In your letter dated July 3, 2024, you requested a country of origin ruling.
There are four items at issue with this request that are all described as indoor/outdoor extension cords. Each is comprised of a length of insulated conductor with a plug at one end and an illuminated receptacle at the other. The individual part numbers and descriptions are listed below.
782-5203: 25-foot extension cord
782-5204: 50-foot extension cord
782-5196: 100-foot extension cord
782-5197: 100-foot extension cord
The four cables are substantially similar with the primary difference being the length of the cord. The illuminated receptacle is designed to light up in order to show the user when power is flowing through the cable. We note that each cable is rated at 125 Volts.
In your request, you state that the manufacturing process for all of the cables is substantially similar and occurs in Thailand through the following steps. Copper wire of Thai origin is twisted, pulled, and insulated via an extrusion process. The electrical plug and receptacle are then assembled and added to each end of the cable. We note that the parts used to assemble the plug and receptacle, are sourced from China. The finished cords are then retail packaged for shipment to the United States.
The “country of origin” is defined in 19 CFR 134.1(b), in pertinent part, 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.”
For tariff purposes, the courts have held that 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. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
Regarding the origin of the subject cables, it is our opinion that the Thai origin copper wire imparts the character of the finished articles. Further, the addition of the Chinese connectors does not substantially transform the insulated conductor into a new and different article of commerce with a name, character, and use distinct from the individual components. Based upon the facts presented, the origin of the below extension cords will be Thailand.
782-5203: 25-foot extension cord
782-5204: 50-foot extension cord
782-5196: 100-foot extension cord
782-5197: 100-foot extension cord
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division