CLA-2-87:OT:RR:NC:N2:206
Sepehr Saebnia
1237201 BC LTD.
#3 – 20085 100A Ave.
Langley V1M 3G4
Canada
RE: The tariff classification, country of origin for marking and applying trade remedies under Section 301 or
additional duties, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of radiators from
Canada.
Dear Mr. Saebnia:
In your letter dated December 19, 2025, you requested a binding ruling on the tariff classification, country of
origin for marking and applying trade remedies under Section 301 or additional duties, and the USMCA
eligibility of radiators from Canada. Please note that the USMCA applicability will be addressed in a separate
ruling from CBP Headquarters at a later date.
The articles under consideration are five models of automotive radiators, Model Numbers RADFR187A,
RADFR168A, RADFR177A, RADFR185A, and RADFR189A, which are used in heavy-duty trucks.
According to the bill of materials (BOM) supplied with your request, each radiator consists of a core, plastic
tank, and gasket, while only models RADFR168A, RADFR177A, and RADFR189A additionally include an
oil cooler.
Based on the BOMs for each radiator, the cores from Mexico and plastic tanks, gaskets, and oil coolers from
China are imported into Canada for further processing. In Canada, the cores are inspected, cleaned, and the
rest of the components, such as tank assemblies, gaskets, and oil coolers (when applicable) are installed. The
complete radiators are then tested, inspected, and packages for commercial sale and distribution.
Classification:
The applicable subheading for the radiators, Model Numbers RADFR187A, RADFR168A, RADFR177A,
RADFR185A, and RADFR189A, will be 8708.91.5000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other
parts and accessories; Radiators and parts thereof; Radiators.” The rate of duty will be 2.5 percent ad
valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
Country of origin for 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
§§ 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 goods which are subject to the
provisions of 19 C.F.R. § 102.21. See 19 C.F.R. § 102.11.
Applied in sequential order, 19 CFR Part 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 radiators are 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 radiators, and
paragraph (a)(3) must be applied next to determine the origin of the finished article. As we established, the
radiators are classified under subheading 8708.91, HTSUS. The tariff shift requirement in Part 102.20 for
subheading 8708.91 states:
A change to parts of tractors suitable for agricultural use, parts of other tractors (except road tractors),
parts of cast-iron or to parts or accessories from any other good of subheading 8708.91 or from any
other subheading, except from other parts or accessories of subheading 8708.40, 8708.50, 8708.80,
8708.92, or 8708.94 through 8708.99;
or A change to any other good of subheading 8708.91 from parts of tractors suitable for agricultural
use, parts of other tractors (except road tractors), parts of cast-iron or from parts or accessories of the
goods of subheading 8708.91, when that change is pursuant to General Rule of Interpretation 2(a), or
from any other subheading, except from parts or accessories of the goods of subheading 8708.40,
8708.50, 8708.80, 8708.92, or 8708.94 through 8708.99, when the change is pursuant to General Rule
of Interpretation 2(a).
Since the merchandise is a complete radiator, only the second rule applies. Therefore, the tariff shift is met
and the country of origin for the radiators at issue will be Canada for marking purposes.
Country of origin for applying trade remedies or additional duties:
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional 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 the present case, this office finds that the assembly of components in Canada does not result in a
substantial transformation. The components do not undergo any physical change when assembled together.
Furthermore, we find that it is the radiator cores that impart the character of the entire radiator. As a result,
the country of origin for applying additional duties will be Mexico and trade remedies under Section 301, as
amended, from China, will not apply.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division