OT:RR:NC:N1:102
Kristina Barry
GDLSK LLP
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The country of origin of water pumps
Dear Ms. Barry:
In your letter dated July 15, 2025, you requested a country of origin ruling on behalf of your client, Banyan
Product Solutions LLC, for the purpose of current trade remedies and marking. A description of the assembly
processes was provided in the submission.
Model numbers MCP.FO.10016, MCP.GE.10001, MCP.GE.10003 and MCP.GE.10011 are water pumps
designed to be used in the cooling system of a motor vehicle. Once powered by the internal combustion
engine, the water pumps circulate fluid to maintain the temperature of the engine and prevent overheating.
The water pumps primarily consist of a metal housing that encases an impeller, a backplate, bearings, a seal
and gaskets. Model number MCP.GE.10001 also features a pulley that transfers power from the engine to the
water pump, and model numbers MCP.FO.10016 and MCP.GE.10011 feature a plug.
With respect to origin, a scenario for the individual water pumps was provided. In the four scenarios, the final
assembly of the water pumps occurs in Vietnam using components that are sourced from China and Vietnam.
The Vietnamese sourced components are the plug, the pulley, the backplate, the impeller and the main
housing for model number MCP.GE.10001. For model numbers MCP.GE.10003 and MCP.GE.10011, the
housing is sourced, surface treated and machined in Vietnam. For model number MCP.FO.10016, the
housing is cast in China and then surface treated and machined in Vietnam.
The final assembly for all four model numbers consists of pressing an impeller, a backplate, and Chinese
manufactured components (a bearing, a seal, an O-ring, a hub, and gasket(s)), into a housing. A pulley or a
plug is also pressed into the housing when required. Once complete, each water pump is tested, labeled and
packaged.
When determining the country of origin for purposes of applying current trade remedies and additional
duties, the substantial transformation analysis is applicable. See, e.g., Headquarters (HQ) 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.
Here, the final assembly processes completed in the four scenarios are rather simple and do not constitute a
substantial transformation. Pressing components into the housing is not complex. The processes performed in
Vietnam do not change the shape, character, or predetermined use of the inputs. Therefore, like the water
pump in New York Ruling Letter N347081, dated April 10, 2025, and the pump end in HQ Ruling Letter
H313089, dated February 16, 2021, we look to the origin of the impeller to determine the origin, as it is the
essential component of the water pump. It provides the force necessary to displace fluid. Therefore, as the
country of origin of the impeller is Vietnam, the country of origin of the water pumps 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 Sandra Martinez at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division