MAR-2:OT:RR:NC:2: 247
John Patton
Lymeez LLC
110 E Ridge Rd.
Sedona, AZ 86336
RE: The country of origin marking of knit gaiters
Dear Mr. Patton:
This is in response to your letter dated January 6, 2026, requesting a ruling on the country of origin marking
for knit gaiters imported into the United States. A photograph of knit gaiters was submitted with your letter.
The imported merchandise includes stretch knit gaiters made of 100 percent polyester. You state the gaiters
are knit in China and imported into the United States in sealed inner packages, twelve gaiters per package.
Following importation, the gaiters will be chemically treated with insect repellent, finished, and retail
packaged.
You propose to apply the country of origin marking at the container level where each inner package will be
clearly marked on the exterior with the country of origin, and the individual gaiters will NOT be marked at
the time of importation. This type of marking, or rather, exception to marking each imported item, is
generally reserved for articles substantially changed by manufacture or articles that will be consumed in the
process of further manufacture. Chemically treating the knit gaiters in the United States does not effect a
substantial transformation or create a new and different article of commerce. The last substantial
transformation of this merchandise occurs in China, where the gaiters are knit. Therefore, the country of
origin for the merchandise at issue is China, and each item should be marked “Made in China” when
imported.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country-of-origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (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, section 134.44, Customs Regulations (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.
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 Stacey Kalkines at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division