CLA-2-84:OT:RR:NC:N1:104

Long Chen
Thai Jiuzhou Electron Co. Ltd.
88/152 Moo 15 Bangsaotong Sub-District
Bangsaotong 10540
Thailand

RE: The tariff classification and country of origin of a dryer gas pipe

Dear Mr. Chen:

In your letter dated September 1, 2025, you requested a tariff classification and country of origin determination ruling.

The product in question is a gas pipe for a GE 7.2 cu. ft. gas dryer, item number 308D1320G001. As imported, the metal gas pipe consists of a specially shaped cold-rolled steel tube with welded brackets. The gas pipe measures 599mm in length with an outside diameter of 17.15mm and an inside diameter of 13.15mm. One end of the pipe connects to the drying machine’s gas valve and the other end connects to the end user’s gas line. You requested both a tariff classification and country of origin ruling.

The applicable subheading for the gas pipe will be 8451.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of machinery (other than machinery of heading 8450) for washing, cleaning, wringing, drying, . . . textile yarns, fabrics or made up textile articles . . . : Parts: drying machines incorporating drying chambers. The general rate of duty will be 3.5 percent ad valorem.

The gas pipe will be produced in two or more countries. You present four proposed production scenarios for consideration.

In scenario one, metal sheet sourced from Mexico is rolled and welded in Mexico into a straight pipe. In Mexico, the straight pipe is bent in two places to the required shape. Additionally in Mexico, two China-origin metal brackets are welded to the pipe to allow the pipe to be properly secured to the dryer. The pipe is then e-coated in Mexico. In scenario two is like that in scenario one, except that the straight metal tube is roll formed and welded in China from Chinese metal sheet.

Scenario three is like scenario two except that the second bracket is sourced from Mexico.

Scenario four is like scenario two except that e-coating and all assembly is performed in Thailand.

When determining the country of origin, 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).

Under the facts presented, we find that origin is conferred in the country where the metal sheet is formed and welded into a straight pipe. The subsequent processing, which consists of cutting to length, bending, joining to brackets, and e-coating, does not constitute a substantial transformation. Accordingly, in scenario one, we find that the country of origin of the finished article will be Mexico. In scenarios two to four, we find that the country of origin of the finished article will be China.

Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 8451.90.3000, 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 9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 8451.90.3000, HTSUS.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 8451.90.3000, HTSUS, listed above.

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 China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8451.90.3000, HTSUS, listed above.

At this time, products of Mexico 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. 9903.01.27, in addition to subheading 8451.90.3000, HTSUS, listed above.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8451.90.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8451.90.3000, HTSUS, listed above. 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 Arthur Purcell at [email protected].
Sincerely,

(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division