OT:RR:NC:N4:434
Bryan Shields
NuCare LLC
4201 Sierra Point Drive
Sacramento, CA 95834
RE: The country of origin of medical drapes
Dear Mr. Shields:
In your letter dated March 24, 2025, you requested a country of origin ruling on medical drapes. Photos and a
detailed description of the manufacturing operations were provided for our review.
The items under consideration are paper medical drapes used to provide patients with personal privacy during
medical exams. This is a single-use, disposable, non-sterile product. These drapes feature a double or triple
ply paper construction for enhanced strength. They will come in widths of 40” and lengths of 48" to 90" and
are available in white, blue and pink.
Per your submission, the jumbo rolls of paper are sourced from Indonesia. You describe the paper as White,
100% wood pulp virgin paper; 1-ply layer; 16-20 g/sm. These jumbo rolls of tissue paper, which measure
1020mm in width and have a diameter of 1150mm, are then shipped to China, where the paper is cut to size,
folded and packaged.
When determining the country of origin for purposes of applying current trade remedies under Section 301,
the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619,
dated November 6, 2018. 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, 681 F.2d 778 (C.C.P.A. 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 China the jumbo rolls do not undergo a substantial transformation resulting in an item with a new name,
character or use simply by cutting, folding and packaging.
As support, we reference HQ W967997, dated October 5, 2006, in which the processes of printing, cutting
and folding tissue paper in a second country did not result in a substantial transformation. Likewise, in HQ
557462, dated September 13, 1994, the operations of cutting and folding were found to be merely finishing
operations, which, again, did not constitute a substantial transformation.
The country of origin of the finished medical drapes is Indonesia.
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 CFR 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 Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division