CLA-2-95:OT:RR:NC:N4:424
Garth Pauley
Dan Dee International
2232 2nd Ave S.
St. Petersburg, FL 33712
RE: The country-of-origin of three plush toys
Dear Mr. Pauley:
In your letter dated May 8, 2025, you requested a country-of-origin determination ruling regarding three
plush toys. Descriptions of the manufacturing processes were submitted with your inquiry.
The products under consideration are identified as a “Stuffed Bear,” a “Stuffed Bunny,” and an “Animated
Elf.”
You state the manufacturing operations for the “Stuffed Bear” are as follows:
China:
The bear is composed of knit pile fabric of Chinese origin. The fabric is cut to shape and embroidered in
China. The head is stuffed with polyester fiber fill also sourced from China. The component pieces are
packed into individual bags and exported to Vietnam.
Vietnam:
The component pieces are stuffed and sewn to completion.
You state the manufacturing operations for the “Stuffed Bunny” are as follows:
China:
The bunny is composed of knit pile fabric of Chinese origin. The fabric is cut to shape and embroidered in
China. The component pieces are packed into individual bags and exported to the United States.
United States:
The component pieces are stuffed and sewn to completion.
You state the manufacturing operations for the “Animated Elf” are as follows:
China:
The Animated Elf is composed of knit pile fabric of Chinese origin. The fabric is cut to shape in China. The
mechanical framework for the elf is manufactured and assembled in China.
The component pieces are packed into individual bags and exported to the India.
India:
The component pieces are sewn with padding around the mechanical frame and the unit is assembled forming
the toy.
The finished toys are sold and shipped to the United States.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
With regard to your request for the appropriate country of origin of the plush toys, 19 C.F.R. § 134.1(b)
provides in pertinent part as follows: Country of origin means the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an
article in another country must effect a substantial transformation in order to render such other country the
“country of origin” within the meaning of this part.
As stated in HQ 735009, dated July 30, 1993, “The country of origin is the country where the article last
underwent a ‘substantial transformation’ that is, processing which results in a change in the article's name,
character, or use.” The test for determining whether a substantial transformation will occur is whether an
article emerges from a process with a new name, character, and use, different from that possessed by the
article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (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 order to determine whether a substantial transformation occurs when components of various origins are
assembled into completed products, all factors such as the components used to create the product and
manufacturing processes that these components undergo are considered in order to determine whether a
product with a new name, character, and use has been produced. No one factor is decisive, and assembly
operations that are minimal will generally not result in a substantial transformation.
HOLDING:
With respect to the scenarios described above, the fabrics composing the toys’ body shells are sourced from
China and cut to shape in China. While the stuffing and finishing operations occur elsewhere, it is the
process of cutting into shape that substantially transforms the Chinese fabric into an identifiable article, i.e.
the plush toys. Therefore, based on the information submitted, the country of origin of the plush “Stuffed
Bear,” “Stuffed Bunny,” and “Animated Elf,” are China.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin,
fiber content, and other information that must appear on many textile items. You should contact the Federal
Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580,
for information on the applicability of these requirements to this item. Information can also be found at the
FTC website www.ftc.gov.
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).
Should it be subsequently determined that the information furnished is not complete and does not comply
with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. ?In the event there is a
change in the facts previously furnished, this may affect the determination of country of origin. Accordingly,
if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be
submitted in accordance with 19 CFR 177.2.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division