MAR-2-48:OT:RR:NC:N5:130
KC Jang
E&E Co., Ltd. (dba JLA Pets)
45875 Northport Loop East
Fremont, CA 94538
RE: The country of absorbent puppy pads
Dear Mr. Jang:
In your letter dated July 1, 2025, you requested a binding country of origin ruling on absorbent puppy pads
for the purpose of duty calculation. Product information and samples were provided for our review.
The product under consideration is absorbent puppy pads. The pads are constructed of multiple layers of
functional materials for the purpose of absorbing pet waste and protecting floors or other surfaces. The pads
are constructed of polyethylene sheet, tissue paper, wood cellulose fluffy pulp, super absorbent polymer
(SAP), another layer of tissue paper, and nonwoven polypropylene sheet. The layers are glued together and
embossed via multiple operations. The fluffy pulp is the most functional component in the rapid absorption
of liquid.
You outline a scenario wherein the polyethylene sheet, tissue paper, nonwoven polypropylene sheet, and glue
are manufactured in China, the SAP is manufactured in Japan, and the fluffy pulp is manufactured in the
United States. All of the components are shipped to Malaysia, where they are cut, positioned (or spread) in
layers, embossed, glued together, compressed, folded, and packaged.
When determining the country of origin for purposes of applying duty rates, the substantial transformation
analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) 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).
The manufacturing operations that occur in Malaysia transform material components - sheet, fluff, and an
absorbent chemical compound - into a functional absorbent pad sold in retail packages of 50. In spite of their
independent functions, none of the materials functions alone as an absorbent material for pet messes. But the
finished article is a new and different article that serves as a convenient absorbent pad for use in homes,
businesses, pet shelters, and other locations where there is such a need. Therefore, the country of origin of
the pads is the country where the pads are manufactured from the component materials.
The country of origin of the absorbent puppy pads is Malaysia.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division