OT:RR:NC:N2:201
Michael Roll
Roll & Harris LLP
2121 Avenue of the Stars, Suite 800
Los Angeles, CA 90067
RE: The country of origin of Utility Terrain Vehicles (UTVs)
Dear Mr. Roll:
In your letter dated May 5, 2025, you requested a country of origin ruling on behalf of Volta Sports, Inc. for
UTVs manufactured in Vietnam. You state that the request is to confirm Vietnamese origin for the purpose
of confirming that Section 301, IEEPA and reciprocal tariffs on Chinese origin products are not applicable.
You presented documents/slides and multiple videos showing the production work done in Vietnam.
The products at issue are two (2) UTVs identified as models Viper 550 and Viper 750. The Viper Series
electronic fuel injected four-wheel-drive UTV features an engine displacement of 540cc (model 550) or
735cc (model 750). They both have independent dual A-arm suspensions, On-Demand 4- wheel drive,
automatic CVT drive system, and 4-wheel hydraulic disc brakes. Photos of these items were provided, with
the only difference being engine size.
The Viper 550 and Viper 750 UTVs will be produced in Vietnam using imported Chinese raw materials, but
all the production steps listed below will take place in Vietnam. You state that the total production time to
make one UTV is approximately 40 hours and requires 269 workers. The production processes below are for
the Viper 550, but you state that the production process for the Viper 750 is substantially similar:
• Metal Stamping
• Metal Stamping Parts Inspection
• Tube Bending
• Tube Bending Parts Inspection
• Frame Welding
• Frame Welding Assembly Inspection
• Roll-Over Protection System (ROPS) Welding
• ROPS Welding Inspection
• Pre-treatment Painting
• Electrophoresis Painting
• Painting
• ROPS Powder Painting
• Inspection Report on Finished Frame Painting
• Inspection Report on Finished ROPS Powder Painting
• Electrophoresis Tank Inspection
• Metal Parts Inspection
• Plastic Parts Inspection
• Outsourcing Parts Inspection
• Sub Assembly Working Instruction
• Assembly Work Instruction
• Debugging Working Instruction
• Static Inspection Instruction
• Vehicle Performance Inspection
• Packing
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional 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).
It is the opinion of this office that, based on the information provided, the processes that take place in
Vietnam substantially transform the individual components sourced from China into complete UTVs.
These processes are sufficiently complex and meaningful and result in a substantial transformation, such that
the non-originating components losing their individual identities and become an integral part of new articles,
possessing new names, characters and uses. Therefore, it is our opinion that the country of origin for both the
Viper 550 and Viper 750 will be 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 Matthew Sullivan at [email protected]..
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division