CLA-2-39:OT:RR:NC:N4:415
Stephen Wiens
Stephen Wiens Studio
223 Princess Avenue East
Brandon, MB R7A 1S4
Canada
RE: The tariff classification, marking, and country of origin of plastic sculptures.
Dear Mr. Wiens:
In your letter dated February 3, 2026, you requested a tariff classification, marking, and country of origin
ruling.
Images were provided in lieu of a sample.
The product under consideration is described as melting art sculptures which resemble melting ice pops.
They will come in various colors and are sold commercially.
Your submission indicates the components used to make these sculptures are sourced from either the United
States or Canada. The sculptures will be created in Canada.
The applicable subheading for these plastic sculptures will be 3926.40.0090, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of
headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of
duty is 5.3 percent ad valorem.
When determining the country of origin, 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).
In order to determine whether a substantial transformation occurs when components are assembled into
completed products, all factors such as the components used to create the product and manufacturing
processes that these components undergo are considered in order to determine whether a product with a new
name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing
operations that are minimal will generally not result in a substantial transformation.
This office holds the opinion that the liquid resin is substantially transformed to become a new article having
a new name, character, or use after being molded in Canada. Accordingly, the country of origin for these
melting art sculptures will be Canada.
Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides that unless excepted, every
article of foreign origin (or its container) 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 USC 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).
As the country of origin for this product is Canada, it must be marked “Made in Canada” in accordance with
the applicable statute and regulations.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division