OT:RR:NC:N1:102
Nancy Cheng
Glitzhome Corporation Limited
8/F, Linkchart Centre, 2 Tai Yip Street
Kwun Tong, Kowloon
Hong Kong 999077
China
RE: The country of origin and marking of outdoor fountains
Dear Ms. Cheng:
In your letter dated February 10, 2026, you requested a country of origin and marking ruling. You submitted
product information with your request.
The items under consideration are outdoor fountains for ornamental water circulation and garden decor.
Model 2007300057 is labeled “Mid-Century Modern Faux Terrazzo Spiral Shaped Polyresin Outdoor
Fountain with Pump and LED Light.” This model measures 12.5" in length by 12.5" in width and 31.25" in
height. The fountain shell is composed of 50% polyresin and 50% stone powder and weighs approximately
23 pounds. Within the base of the fountain shell is a water reservoir with a capacity of 2.25 gallons. You
confirmed that there is a planter on top of the fountain that can hold small potted plants. Model 2007300060
is labeled “4-Tier Cobalt Blue Dandelion Texture Vase-Shaped Ceramic Outdoor Floor Fountain with Birds,
Pump, and LED Light.” It measures 14.25" in length by 13.75" in width by 31.75" in height. It is 100%
ceramic and weighs 38.5 pounds. Within the base of the fountain shell is a water reservoir with a capacity of
4.5 gallons.
Both models will be imported with submersible water pumps and light emitting diode (LED) lighting
elements. During operation, the submersible pump’s rotor spins around a stator core which rotates a small
centrifugal impeller. Water is drawn in, accelerated, and transported for discharge from the fountain head.
After discharge, the water returns to the reservoir, ready to be pumped. The continuous rotation of the
pump’s impeller circulates the flow of water throughout the fountain.
Components from Vietnam and China are combined and packaged in China for export to the United States.
In Vietnam, submersible pumps are manufactured and tested. In China, fountain shells are injection molded
or kiln fired. Following that, a pre-assembled water tube from China is installed inside the fountain shell and
connected to the pump outlet. LED lighting from China is then connected to the pump’s wiring for testing
and detached. Final testing and inspections are completed, and the pumps from Vietnam are packaged with
the Chinese components, ready for retail sale.
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 (HQ)
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).
Additionally, 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. Friedlaender & 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.
Like the fountain in HQ Ruling Letter H288842, dated April 29, 2019, the pump is the essential component
that produces continuous water flow throughout the fountain. It is the continuous water flow that provides the
predominant visual and auditory appeal of the fountains. As described, the final assembly processes that
occur in China do not substantially transform the submersible pumps from Vietnam. The simple combining
and packing in China amounts to simple assembly processes which do not change the pump’s character or
predetermined use. Consequently, the country origin of both outdoor fountains is Vietnam.
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 Sandra Martinez at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division