OT:RR:NC:N4:415
Thanh Nguyen
Flexport Customs, LLC
760 Market Street, 8th Floor
San Francisco, CA 94102
RE: The marking and country of origin of scissors.
Dear Ms. Nguyen:
In your letter dated December 3, 2025, you requested a marking and country of origin ruling on behalf of
your client, Acme United Corporation.
Samples were submitted and will be returned separately.
There are five styles of scissors under consideration.
The first are described as the “1.5-inch Kids Blunt Scissors,” SKU number 13130. These blunt-tip scissors
are designed for children age four and up and are suitable for light-duty use such as cutting through paper,
ribbons, and photos.
The second are described as the “2.8-inch Titanium Scissors,” SKU number 13529. These scissors are
suitable for heavy-duty use such as cutting through heavy fabric, boxes, and plastic packages. The blades are
coated with titanium nitride (“Ti-N”) to increase durability and corrosion resistance.
The third are described as the “3.8-inch Titanium Non-stick Scissors,” SKU number 14849. These scissors
are suitable for heavy-duty use including cutting through heavy fabric, boxes, plastic packages, and adhesive
materials. They feature an adjustable screw allowing users to alter the tension for materials of different
thicknesses. The scissor blades are coated with Ti-N to increase durability and corrosion resistance, and a
non-stick coating to prevent adhesion of materials to their surface.
The fourth are described as the “4.8-inch Kleenearth Recycled Stainless Steel Scissors,” SKU number
41418. These scissors are suitable for medium-duty use such as cutting through layers of paper, foam, and
poster board.
The fifth are described as the “5.8-inch CarboTitanium Scissors,” SKU number 17568. These scissors are
designed for higher performance and are suitable for heavy duty use such as cutting through heavy fabrics,
boxes, and plastic packages. The scissor blades are coated with titanium carbo-nitride (“Ti-CN”), which
increases durability significantly more than a Ti-N coating, and are ideal for long-term heavy-duty use.
Your submission indicates these scissors will be manufactured under two distinct manufacturing scenarios,
distinguished by the country where the scissor blade blanks are stamped. In the first scenario, the scissor
blade blanks are stamped in Vietnam, with the finishing and final assembly processes occurring in China. In
the second scenario, the scissor blade blanks are stamped in Malaysia, with the finishing and final assembly
processes occurring in China. In both scenarios, the Chinese origin stainless-steel sheets are cold stamped
using a die and a stamping press machine to create two scissor blade blanks, one for the thumb and another
for the fingers, and each will have a hole for the tension screw. At this point, both scissor blade blanks
exhibit their final form, shape, and size. They are then exported to China for further processing, which
includes polishing, sharpening, heat treatment, coating (for certain styles), etching, handle molding,
assembly, and packaging.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) 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 order to determine whether a substantial transformation occurs when components are assembled into
completed products, all factors such as the components used to create the product and manufacturing
processes that these components undergo are considered in order to determine whether a product with a new
name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing
operations that are minimal will generally not result in a substantial transformation.
This office reviewed the submitted production process for these scissors, and we find these blade blanks hold
the essential identity of the finished scissors and the further processing in China would not substantially
transform them. As such, the country of origin for these scissors will be Vietnam or Malaysia depending on
the country the blanks are stamped into their final form.
Your submission asks whether marking the retail packaging of these scissors with “Made in Vietnam.
Designed in the USA.” or “Made in Malaysia. Designed in the USA.” would be acceptable.
The marking statute, section 304, 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.
As provided in 19 Code of Federal Regulations (“CFR”) 134.41(b), the country-of-origin marking is
considered conspicuous if the ultimate purchaser in the United States can find the marking easily and read it
without strain.
Regarding the permanency of a marking, 19 CFR 134.41(a) provides that, as a general rule, marking
requirements are best met by marking worked into the article at the time of manufacture. For example, it is
suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, 19 CFR
134.44 generally provides that any marking that is sufficiently permanent so that it will remain on the article
until it reaches the ultimate purchaser, unless deliberately removed, is acceptable.
In Treasury Decision 97-72, published in the Federal Register on August 20, 1997, (62 FR 44211), Customs
pointed out that references to the United States made in the context of a statement relating to any aspect of
the production or distribution of the products, such as “Designed in U.S.A.,” “Made for XYZ Corp,
California, U.S.A.” or “Distributed by ABC Inc., Colorado, U.S.A.” are misleading to the ultimate purchaser
and would trigger the country of origin marking requirements of 19 CFR §134.46.
In Headquarters ruling letter 734144, dated July 5, 1991, Customs held that a label marked “Designed in
U.S.A.” with the words “Made in (Country of Origin)” in close proximity and in the same size and color as
the words “Designed in U.S.A.” satisfied the marking requirements of 19 USC 1304 and 19 CFR 134.46 so
long as the words “Made in (Country of Origin)” are legible, conspicuous and permanent.
Therefore, after review of the provided samples, we find that the marking of “Made in Vietnam. Designed in
the USA.” or “Made in Malaysia. Designed in the USA.” would be acceptable and meet these requirements.
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, 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 CBP 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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division