OT:RR:NC:N5:116
Mr. Arthur Bodek
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue
New York, New York 10022
RE: The country of origin of copper pipes
Dear Mr. Bodek:
In your letter dated March 28, 2025, you requested a country of origin ruling for the purposes of marking on
behalf of your client, Mehta Tubes America Inc.
The products to be imported are refined copper pipes/tubes used in various applications including cooling
systems, general engineering, plumbing, refrigeration, etc. According to your submission, seamless copper
pipes from Uzbekistan, Korea, Malaysia or Thailand are sent to India where they are cold-drawn,
straightened, cut, deburred, cleaned, tested, packaged, and subsequently imported into the United States
(U.S.). At the time of export to India, the pipes, which are made to ASTM B88 or ASTM B75, have inside
diameters of 25 mm and 45 mm and outside diameters of 30 mm and 50 mm. After the cold-drawing process,
the pipes will have inside diameters ranging from 5.02 mm to 38.22 mm and outside diameters ranging from
7.41 mm to 41.27 mm. The pipes will also have a reduced wall thickness resulting from the cold-drawing
before they are imported into the U.S.
When determining the country of origin for the purposes of marking, 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).
You indicate that pipes from Uzbekistan, Korea, Malaysia or Thailand are sent to India for further processing
(i.e., cold-drawing, straightening, cutting, deburring, etc.). Based on the information provided, this office
finds that the operations performed in India do not result in a substantial transformation since a new and
different article does not emerge. The pipes enter India as pipes and leave India as pipes. As such, we find
that the country of origin for marking purposes for the subject copper pipes is the country from which they
were manufactured (i.e., Uzbekistan, Korea, Malaysia or Thailand).
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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division