OT:RR:NC:N4:434
Richard Writsman
Continental Agency Inc.
1768 W. Second Street
Pomona, CA 91766
RE: The country of origin of toilet tissue
Dear Mr. Writsman:
In your letter dated April 11, 2025, you requested a country of origin ruling on behalf of your client,
Chaozhou Soft Paper Products Co., LTD, for the purpose of duty calculation and Section 301 applicability.
Photos and a detailed description of the manufacturing operations were provided for our review.
The paper products under consideration are packages of toilet tissue (soft pack). They come in double ply
and 1/2 fold.
Per your submission, the bulk rolls of toilet tissue stock are manufactured in Indonesia. You describe the
paper as White/Kraft 100% wood pulp virgin paper; layer: 1-3; 11.5-15.5 g/sm. These parent rolls of tissue
paper, which measure 1360mm in width and have a maximum roll diameter 2800mm, are then sent to China,
where the tissue paper is embossed and cut to size. The finished toilet tissue is then subjected to quality
control and packaged.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other additional duties, 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 toilet tissue stock does not undergo a substantial transformation resulting in an item with a new
name, character or use simply by embossing, cutting, 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 packages of toilet tissue (soft pack) 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