OT:RR:NC:N3:356
Nick Baker
Kroll, LLC
1111 Bagby Street, Suite 1900
Houston, TX 77002
RE: The country of origin of a Sand Garden Hack Pack
Dear Mr. Baker:
In your letter dated June 16, 2025, on behalf of CrunchLabs LLC, you requested a country of origin ruling for
purposes of additional trade remedy measures. A description and sample of the subject good were submitted
in connection with your inquiry.
FACTS:
The good under consideration is identified as the “Sand Garden Hack Pack.” It is an unassembled kit for
teenagers and adults that includes all necessary components to assemble the good. All components are
imported into the United States packaged together in a retail box. The individual components are: a
microcontroller, ten pieces of 3mm plywood, two stepper motors, a bread bard, an LED bar, a USB cable,
two stepper driver boards, a joystick module, two pieces of EVA foam, a magnet, a silicone sheet, six 45mm
standoffs, two chipboard bases, four pulleys, two chipboard separator rings, 16 M5 nuts, 14 10mm screws, 12
30mm screws, 23 5mm screws, three washers, 15 5+6mm standoffs, one rack, 18 M3 nuts, sand, two pieces
of bead chain loops, a 3mm steel rod, a motor mount, two rod holders, 15 O-rings, four 12mm standoffs, a
chipboard controller top, a piece of .6mm frosted PET plastic, a D-shaft, four 25mm screws, three binding
posts, a screwdriver, a wing nut, a pinion, a punchout card, clear plastic stickers, two ball bearings, two
pieces of EVA foam, two 15mm standoffs, a carriage bolt and two zipper seal bags. The microcontrollers
will originate in Taiwan, Italy, Malaysia, or Vietnam, and the remaining components will originate in China.
The Sand Garden Hack Pack uses math and algorithms to draw complex patterns in sand. The motors work
in tandem to draw the patterns. It is intended to be built primarily for amusement by teenagers and adults
who want to learn how to code through the assembly, modification, and operation of the completed item. It
comes with default programming and is designed to be “hacked” and re-programmed.
ISSUE:
What is the country of origin of the Sand Garden Hack Pack for purposes of additional trade remedy
measures?
LAW AND ANALYSIS:
When determining the country of origin for purposes of applying current trade remedies under Section 301,
as well as 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). Packaging alone is
not a substantial transformation. See Headquarters Ruling Letter (“HQ”) 733729, dated January 2, 1001,
which concluded that packaging teas in Singapore did not result in a substantial transformation, as there was
no change in the name, character, or use of the imported teas.
In your letter, you assert that the country of origin of the Sand Garden Hack Pack is the country of origin of
the microcontroller (i.e., Taiwan, Italy, Malaysia, or Vietnam). We agree in part.
The subject good contains the components of an unassembled Sand Garden, including the microcontoller. As
noted above, the microcontrollers will be of Taiwanese, Italian, Malaysian, or Vietnamese origin, and the
remaining components will be of Chinese origin. The microcontrollers are general-purpose articles that do
not define the Sand Garden’s character or use. Rather, they work in conjunction with other components (e.g.,
motors, drive train, joysticks, magnet) to enable the operation of the good. Packaging the components of the
Sand Garden in China will not transform any of the components into articles with a new name, character, or
use; each component remains a distinct article.
HOLDING:
In accordance with Headquarters Ruling Letter H350263, dated October 3, 2025, for purposes of additional
trade remedy measures, the countries of origin of the Sand Garden Hack Pack will be Taiwan, Italy,
Malaysia, or Vietnam (the country of origin of the microcontroller) and China (the country of origin of the
remaining components).
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. A
dditionally, 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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division