OT:RR:NC:N1:102
Jared Wessel
Hogan Lovells US LLP
555 Thirteenth Street, NW
Washington, DC 20004
RE: The country of origin of trim kits
Dear Mr. Wessel:
In your letter dated March 25, 2025, you request a country of origin ruling on behalf of Assa Abloy.
Descriptive information was provided in the submission.
The four items under consideration are described as trim kits (model numbers LJ89030C, LJ89020C,
R890700 and R89VRVC). The items in these kits, which will be installed in bath or shower stalls, are
packaged together ready for retail sale.
Kit LJ89020C consists of a handle and a showerhead with a shower arm. You explain that the showerhead
does not feature variable water spray options and can be used independently from the handle.
Kit R89VRVC, which is an unassembled handle assembly, consists of a handle, a housing for a handle, and
an adapter and stem for temperature detection.
Kits LJ89030C and R890700 consist of a spout, a handle, and a showerhead with a shower arm. The
showerheads for both kits do not feature variable water spray options. The spouts of kits LJ89030C and
R890700 feature a shower diverter that is positioned within the body of the spout. In use, the diverter knob is
lifted, and water flow is diverted from the spout to the showerhead. When the knob is lowered, water is
released from the spout. The diverter allows the user to redirect the flow of water from the spout to the
showerhead and vice versa.
In regard to origin, you explain that the handles in all of the above kits will be produced using a zinc
diecasting process that requires unique tooling, followed by machining. Both the diecasting and machining
operations will occur in Vietnam. Once exported to China, each handle will undergo finishing processes, i.e.,
coating and/or polishing.
The production of the stem packaged in kit R89VRVC will also occur in Vietnam using a zinc diecasting
process.
The remainder of the components are manufactured in China. The spouts, which will be constructed of
acrylonitrile butadiene styrene (ABS), will be produced using an injection molding process. The shower arms
will be made by bending and machining brass or stainless steel. The showerheads will be comprised of
injection molded components, compression molded seals and a ball joint made from machined brass or
injection molded plastic. These components will be packaged in individual kits, along with other components
used to install the items, including, but not limited to flanges, screws, washers, and Allen keys.
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 (HQ) Ruling Letter 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).
With respect to the subject kits and the unassembled handle assembly, the handles manufactured in Vietnam
and afterwards coated and/or polished in China are packaged in China with Chinese components. We find
that the coating and/or polishing processes of the handles, which occurs in China, is not complex and
meaningful. The coating and polishing processes do not physically change the handles, as these finishing
operations enhance the surface qualities of the handles. The manufacturing processes that occur in China do
not create a new and different article of commerce with a distinct character and use from the handles
exported from Vietnam. Accordingly, the handles are not substantially transformed in China.
Therefore, for kit R89VRVC, we look to the handle to determine the origin, as the handle is the essential
component of the unassembled handle assembly. When installed, the handle mechanically engages the
cartridge valve (not included). The handle functions as a lever, transmitting the force necessary to actuate the
flow control valve. The remainder of the items are subsidiary components of the kits. For instance, the
housing of R89VRVC is more decorative in nature. Therefore, as the country of origin of the handle is
Vietnam, the country of origin of trim kit R89VRVC is Vietnam.
Kit LJ89020 consists of a Chinese showerhead and a Vietnamese handle, which can be used with other
showerheads. As the Chinese showerhead is merely packaged with a Vietnamese handle, it is not
substantially transformed. It retains its identity as a Chinese showerhead. Accordingly, the country of origin
of the showerhead is China and the country of origin of the handle is Vietnam.
For kits LJ89030C and R890700, the spout with the diverter is the essential component of these kits. The
spout houses the diverter that allows the water to be redirected between the spout and the showerhead, and
allows water to be released to the user. Therefore, as the country of origin of the spouts of trim kits
LJ89030C and R890700 is China, the country of origin of trim kits LJ89030C and R890700 is China.
Regarding the marking of trim kit LJ89020C, Treasury Decision (T.D.) 91-7, published in Volume 25,
Customs Bulletin and Decisions (January 16, 1991), addressed, among other things, the application of
country of origin marking requirements to sets. It states therein, in most cases, the mere inclusion of an item
in a collection will not substantially transform it into an article with a new name, character or use and,
therefore, each item must be separately marked with its own country of origin. (Where the marking of the
container will reasonably indicate the country of origin to the ultimate purchaser, the container may be
marked instead of the individual articles. See 19 U.S.C. 1304(a)(3)(D) and 19 CFR 134.32(d).) This result is
consistent with the purpose of the marking statute since the ultimate purchaser’s decision as to whether to
buy the set might be influenced by the country of origin of any of the items in the kit, whether or not an item
gives the set its essential character.
In considering T.D. 91-7, we find the Chinese origin component packaged in trim kit LJ89020C is not
substantially transformed as a result of being packaged with a Vietnamese component. Therefore, the
individual components packaged in this kit must be identified. Consequently, each article must be
individually marked with their country of origin, provided such marking is visible through the retail
packaging of the systems or the packaging must identify the origin of each of these items.
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. 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division