MAR-2:OT:RR:NC:N1:118
BJ Shannon
Alston & Bird LLP
950 F Street, NW
Washington, DC 20004
RE: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a
Walk-Behind Lawn Mower
Dear Ms. Shannon:
This is in response to your letter dated September 22, 2025, on behalf of Daye North America, Inc. (Daye),
requesting a ruling on the country of origin and eligibility of the United States-Mexico-Canada Agreement
(USMCA) of a walk-behind lawn mower. A comprehensive bill of materials and descriptions of the
components of the lawn mower were included with your submission.
You have stated that Daye plans to manufacture in Mexico a walk-behind lawn mower with components
from China, Mexico and the United States. In Mexico, the mower deck assembly will be manufactured via a
stamping process using Mexican steel. After stamping, the steel components will be powder coated.
Additionally in Mexico, Daye will manufacture the grass outlet bracket, rear cover, front mask, front mask
base, side discharge cover, wheel assemblies and their covers, and side discharge protection cover. These
parts will be produced by injection molding processes that utilize Chinese origin plastic. Daye will also a
purchase a Mexican origin gearbox.
The lawn mower blades will be imported from China, along with the front and rear axle assemblies, handrail
assembly, grass collection bag, flame-out cable assembly, brackets, nuts, bolts, screws, washers, clamps,
bushings, springs, and gaskets. The mower’s gasoline-powered engine will be of U.S. origin and have a
maximum power output of 3.23 kW. These components, along with the Mexican components, will be
assembled into the finished walk-behind lawn mower in Mexico. You have stated that this final assembly,
inspection, and testing of all the components will also require manual labor.
USMCA:
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, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (GN)
11 of the Harmonized Tariff Schedule of the United States (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:
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));
The subject walk-behind lawn mower contains non-originating materials and is not considered a good wholly
obtained or produced entirely in a USMCA country under GN 11(b)(i). Moreover, under GN 11(b)(ii), the
walk-behind lawn mower is not a good produced entirely in Mexico exclusively from originating materials.
Therefore, we must next determine whether the non-originating materials undergo the tariff shift and satisfy
other applicable requirements provided for in GN 11(b)(iii) and GN 11(o).
The walk-behind lawnmower is classified within subheading 8433.11.0050, HTSUS, which provides for
“Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers…, parts thereof:
Mowers for lawns, parks or sports grounds: Powered, with the cutting device rotating in a horizontal plane:
Other: Under 3.7 kW.” The applicable tariff shift rule for merchandise classifiable under subheading
8433.11, HTSUS, is in GN 11(o), HTSUS, which provides, in relevant part:
A change to subheadings 8433.11 through 8433.60 from any other subheading, including another
subheading within that group.
Since all the foreign-origin parts are classified outside of subheadings 8433.11 through 8433.60, HTSUS, the
requisite tariff shift rule is met, and the finished walk-behind lawn mower is considered an originating good
under the USMCA and eligible for preferential treatment.
Marking:
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).
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 walk-behind lawn mower 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 the walk-behind lawn mower, and paragraph (a)(3) must be applied next to determine the origin of
the finished article. The walk-behind lawn mower is classified under subheading 8433.11.0050, HTSUS. The
tariff shift requirement in Part 102.20 for the walk behind lawn mower at issue states:
A change to subheadings 8433.11 through 8433.60 from any other subheading, including another
subheading within that group.
As we have established earlier, the “foreign” components are classified outside of subheadings 8433.11
through 8433.60, HTSUS. Therefore, the tariff shift is met and the country of origin of the walk-behind lawn
mower will be Mexico for marking purposes.
Trade Remedies:
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other duties, 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).
In regard to the walk-behind lawn mower, we find that a substantial transformation occurs in Mexico. In this
case, Daye will transform raw plastics, steel sheet, a gearbox, blades, an engine, and other components into a
finished lawn mower. Each material and component of the mower will lose its identity and become a new
and different article of commerce (the lawn mower). The number of components involved in this assembly,
as well as the machinery, time, and number of employees required, all confirm that a substantial
transformation will occur as a result of manufacturing and assembly in Mexico. It is therefore the opinion of
this office that the country of origin is Mexico for Section 301 and other duties.
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 Anthony Grossi at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division