MAR-2-48:OT:RR:NC:N5:130
Mr. Richard Writsman
Continental Agency Inc.
1768 W Second St.
Pomona, CA 91766
RE: The country of origin of register paper
Dear Mr. Writsman:
In your letter, dated January 31, 2026, you requested a binding country of origin ruling on behalf of your
client, Lopie International (HK) Limited. The ruling was requested on register paper for purposes of trade
remedy applicability. Product information and samples were provided for our review.
The merchandise under consideration is rolls of register paper: two-layer carbonless paper and thermal
paper. You describe a scenario wherein jumbo rolls of the paper are manufactured in Indonesia. Then the
jumbo rolls are shipped to China where they are unwound, printed on the back side with either a color brand
image or in black ink with brand information and a QR code, re-wound, cut into register-size rolls, and
packaged. The register paper rolls are then shipped to the United States from China.
When determining the country of origin for purposes of applying duty rates, 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).
The jumbo rolls of thermal and carbonless paper are manufactured in Indonesia. Cutting the paper to size in
China does not result in a substantial transformation. Because the printing does not impart the essential
nature and use of the register paper, it also does not result in a substantial transformation. Therefore, the
country of origin of the register paper will be Indonesia. IEEPA reciprocal duties will apply for Indonesia.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division