OT:RR:NC:N1:118
Max Liu
Tangshan Shushi Hardware Tools Manufacture Co., Ltd.
Songdaokou Town, Luanan Country, Hebei
Tangshan 063500
China
RE: The country of origin of a weed cutter
Dear Mr. Liu:
In your letter dated June 12, 2025, you requested a country of origin determination on a weed cutter (SKU#
4410142) for purposes of Section 301 duties and marking under Section 304 of the Tariff Act of 1930, as
amended (19 U.S.C. 1304). Pictures, a bill of materials and descriptions of the manufacturing process were
included in your submission.
The weed cutter is a hand-held tool used to cut grass and weeds. The tool has a long handle attached to a
double-edged serrated blade. When operating the tool, a user swings the tool back and forth through the
vegetation that needs cutting.
The manufacturing process for the weed cutter begins in Vietnam, where Chinese-origin hot-rolled steel is
laser-cut and heat-formed into the double-edged serrated blade. Raw steel is also stamped, cut and bent into
the two brackets that attach the blade to the handle. The serrated blade and brackets are then sent to China,
where they heat-treated, powder coated, polished and assembled with a Chinese-origin wood handle. Finally,
a plastic grip is attached to the end of the handle.
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).
Additionally, 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.
It is our view that hot-rolled steel is substantially transformed in Vietnam into the fully formed double-edged
serrated blade of the weed cutter. It is the serrated blade that imparts the essence of the finished weed cutter.
Based upon the provided description and pictures of the finishing and assembly operations performed in
China, the double-edged serrated blade 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 our office that the country of origin of
the finished weed cutter (SKU# 4410142) 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division