OT:RR:NC:N2:206
Gary Eng
Gold Suspension System Malaysia Sdn Bhd
PT 75112, No.1, Jalan Dato' Husin/KU 14, Taman Sungai Serdang Permai,
Kapar, Selangor 42200
Malaysia
RE: The country of origin of shock absorbers
Dear Mr. Eng:
In your letter dated August 7, 2025, you requested a country of origin ruling on shock absorbers.
The articles under consideration are shock absorbers, Part Numbers AQ51010, AQ60416, AQ60604,
AY90132, and BQ65083, which are components of suspension struts used in passenger vehicles. Their
function is to accelerate and attenuate the vibration of the frame and body, and to improve the ride
comfortability. You state that the shock absorbers are imported separately from the suspension struts.
Each shock absorber is composed of an inner tube, piston rod, and outer cylinder from Malaysia, as well as
other minor components, and components of a valve assembly and piston assembly from China and
Malaysia, which are assembled together in Malaysia. The final assembly in Malaysia includes washing
components, welding, inserting, compressing, coating/paining, and testing.
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).
In the present case, the Chinese components of the valve and piston subassemblies lose their individual
identities when combined with the components from Malaysia into the said sub-assemblies. In addition, the
subassemblies are further combined with the Malaysian inner tube piston rod, and outer cylinder to create
complete shock absorbers. Furthermore, the cost of the Malaysian components and labor amounts to 84 to 96
percent of the total cost of each absorber. As a result, the country of origin of the shock absorbers, Part
Numbers AQ51010, AQ60416, AQ60604, AY90132, and BQ65083, will be Malaysia for marking purposes.
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 Liana Alvarez at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division