OT:RR:NC:N1:118
M. Jason Cunningham
Sonnenberg & Cunningham PA
780 Fifth Ave. South, Suite 200
Naples, FL 34102
RE: The country of origin of a Dead-Blow Hammer
Dear Mr. Cunningham:
In your letter dated May 2, 2025, on behalf of your client, Great Star Industrial USA, LLC, you requested a
country-of-origin determination for purposes of Section 301 and IEEPA duties. Pictures of the item in
different stages of manufacture were included with your submission, along with a detailed narrative of the
manufacturing processes.
The merchandise under consideration is identified as a 27-ounce dead-blow hammer. It is a 13" long
specialized type of hammer designed to deliver a forceful impact with minimal rebound or damage to the
struck surface. The hammer is made of steel with a plastic injection molded coating that is applied to its
entire surface. The head of the hammer is filled with steel shot, which absorbs impact and transfers force
effectively.
You have stated that the dead-blow hammer will be produced in Vietnam and China. In Vietnam, raw steel
rods are formed into the cylindrical head of the hammer. Also in Vietnam, raw steel sheet is cut and stamped
to make the two end caps that fit onto the cylinder head. One cap is then pressed onto one end of the hammer
head cylinder. The cylinder is filled with steel shot and the second cap is pressed to seal the final hammer
head blank. The hammer head is then sent to China where a steel handle is welded onto it and a plastic
injection molded coating is applied to the entire hammer before export to the United States.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other duties, the substantial transformation analysis is applicable. See, e.g., Headquarters 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).
Regarding the dead-blow hammer, it our view that raw steel is substantially transformed in Vietnam into the
hammer head.? This includes forming the cylinder section of the head, pressing one end cap onto it, filling it
with steel shot, and then pressing the other end cap onto the cylinder. ?It is the construction of the hammer
head that imparts the essence of the finished dead-blow hammer. Based on the provided descriptions and
pictures of the finishing and assembly operations performed in China, the hammer head is not substantially
changed so as to transform it into a new article with a different name, character, or use. ?It is therefore the
opinion of this office that the country of origin of the dead-blow hammer is Vietnam.
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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division