OT:RR:NC:N5:121
Maureen Sharma
Mullally International, Inc.
1305 Republican St.
Seattle, WA 98109
RE: The country of origin and marking of a decorative steel garden trellis
Dear Ms. Sharma:
In your letter dated May 18, 2025, you requested a country of origin and marking ruling on a steel garden
trellis. You provided manufacturing details and pictures of the product, packaging, and hangtag for our
review.
The article under consideration is described as a steel garden trellis, item number 1807130. This decorative
arched trellis features a design of metal stems and leaves. It is a flat panel that measures approximately 182
cm tall by 57 cm wide and has three posts that will secure the trellis into the ground. The trellis is designed to
be used in a garden to support climbing plant vines. It will be displayed and sold in a large PDQ/display
ready box holding 15 units per box. The product will be packaged with a white backerboard or foam wrap
along the edges to separate each trellis in the PDQ and avoid damage. The ultimate consumer will purchase
individual trellis units that are sold without a box. You provided a copy of the proposed hangtag in which the
country of origin is conspicuously, legibly and permanently printed on the front. The hang tag will be
fastened to each trellis with a string made of plastic or other material. You noted that the county of origin will
also be printed onto the PDQ display box.
The trellis is manufactured in Cambodia using 0.6mm steel sheeting, 13mm steel tubing, and steel wiring of
5mm, 4mm, and 2mm diameters from China. In Cambodia, the steel sheeting is cut and stamped into leaf
shape designs. The 2mm steel wiring is cut and welded to the leaf forming a stem. The steel tube in 5mm and
4mm diameter is cut and formed to be used as interior framing that the stems can attach to. The 13mm steel
tubing is cut and formed to create the exterior of the trellis frame. The trellis is then grinded smooth along
welding points, powder coated and packed for export. You state that the trellis will be shipped from Vietnam
to the US via the port of Ho Chi Minh.
COUNTRY OF ORIGIN
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as 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 the marking laws and regulations.
A substantial transformation occurs when, as a result of manufacturing process, a new and different article
emerges, having a distinct name, character or use, which is different from that originally possessed by the
article or material before being subjected to the manufacturing process. See United States v.
Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
Based on a review of the submitted documentation, the trellis is manufactured in Cambodia using raw steel
from China. The work performed in Cambodia results in a substantial transformation of the raw steel of
Chinese origin. As a result, the country of origin of the trellis is Cambodia.
MARKING
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable.
The proposed marking of imported steel trellis, as described above, is conspicuously, legibly and
permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and
is an acceptable country of origin marking for the imported steel garden trellis.
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 Jennifer Jameson at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division