OT:RR:NC:N4:422
Ms. Monique Corona
Professional Plumbing Group Inc.
51 Lacrue Ave
Glen Mills, PA 19382
RE: The country of origin of a showerhead
Dear Ms. Corona:
In your letter dated January 23, 2025, you requested a country of origin ruling on a showerhead. Product
photos and Bill of Materials (BOM) were submitted with your request.
The merchandise is described as a showerhead. It features spray settings with five spray patterns. The article
is available in chrome finish and contains a plastic flow control unit that regulates water flow to a specific
rate and does not contain a valve. The showerhead is designed for commercial and residential use.
In your letter, you indicated that all parts are sourced from China and Germany as follows:
Components of Chinese Origin
Insert Body
Sealing Part
Connecting Tube
Adjusting Body
Spray Surface
Connecting Thread
Handle
Handle Screw
Nut
Shank
Quad Ring
Seven different types of O-Ring’s
Showerhead Ball
Plungers
Plunger Cap
Message Body
Turbine
Cover Plate
Mesh Washer
Faceplate Ring
Handle Hole Cover
Components of German Origin
Flow Control
All of the components are shipped to Thailand. The assembly and manufacturing processes, including
inspection and packaging, are performed in Thailand: Showerhead Ball Assembly, Spray Assembly, Handle
Assembly, Final Assembly, Testing, Final Inspection, and Packaging.
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).
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).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. 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.
A substantial transformation occurs when, as a result of manufacturing process, a new and different article
emerges, having a distinct name, character or use, which is different from that originally possessed by the
article or material before being subjected to the manufacturing process. See United States v.
Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
This office reviewed the provided assembly process information, and is of the opinion that the Chinese and
the German components undergo processing in Thailand which results in a substantial transformation, such
that these components lose their individual identities and become an integral part of a new article, possessing
a new name, character, and use. Accordingly, from the details submitted, we agree that the country of origin
for the showerhead would be Thailand.
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 Dana L. Giammanco at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division