CLA-2-39:OT:RR:NC:N4:415
Chris Gibson
5307 Victoria Drive, Number 195
Vancouver, BC V5P 3V6
Canada
RE: The classification, marking, country of origin, and eligibility of the United States-Mexico-Canada
Trade Agreement (USMCA) of a plastic remote control case.
Dear Mr. Gibson:
In your letter dated August 23, 2025, you requested a classification, marking, country of origin, and
eligibility of the USMCA ruling.
Images were provided in lieu of a sample.
The product under consideration is described as the “Remote Daddy.” It is made by 3D printing using a
polylactic acid (“PLA”) plastic filament. It is intended to hold a TV/streaming remote control during normal
operation to protect the remote from being chewed on by pets, children removing the batteries, and impact
damage from accidentally being dropped. You indicate this item lacks any electrical components.
As the “Remote Daddy” would be considered an article of plastic, and as it is not more specifically provided
for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings
3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Per your submission, this article is 3D printed in Alberta, Canada from non-originating plastic filaments.
Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides that unless excepted, every
article of foreign origin (or its container) 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 USC 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).
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.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
The “Remote Daddy” is neither “wholly obtained or produced” nor “produced exclusively from domestic
materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of this
article, and paragraph (a)(3) must be applied next to determine the origin of the finished articles. As
indicated above, this protective case is classified under heading 3926. The tariff shift requirement in part
102.20 for the articles of heading 3926 at issue states, “[a] change to heading 3922 through 3926 from any
other subheading, including another heading within that group, except for a change to heading 3926 from
articles of apparel and clothing accessories, other articles of plastics, or articles of other materials of headings
3901 to 3914 of heading 9619.”
As the plastic filament is manufactured into the remote case in Canada, we find that it meets the required
tariff shift, and therefore, in accordance with 19 CFR § 102.11(a)(3), the country of origin of the “Remote
Daddy” is Canada.
As the country of origin for this product is Canada, it should be marked “Made in Canada” in accordance
with the applicable statute and regulations.
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act. General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b)
sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN
11(b) states, in relevant part:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if –
(i) the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries
using non-originating materials, if the good satisfies all applicable requirements set forth in
this note (including the provisions of subdivision (o));
We next turn to subdivision (o) which provides for change in tariff classification rules. The applicable rule of
origin for merchandise under chapter 39 is located within GN 11 (o), HTSUS, which provides in relevant
part, the following tariff shift, “[a] change to headings 3916 through 3926 from any other heading, including
another heading within that group.”
Again, we find that this protective case of heading 3926 makes the needed tariff shift and would remain
qualified originating goods. As such, the “Remote Daddy” is eligible for preferential treatment under the
USMCA.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.10, in addition to
subheading 3926.90.9989, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 3926.90.9989, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.01.26, in addition to subheading 3926.90.9989, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
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 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 Regulations (19 CFR 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, contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division