OT:RR:NC:N2:206
Hyung Chan Kim
DAOU Precision
Noksansaneopjung-ro, Gangseo-gu
Busan 46752
South Korea
RE: The country of origin of a tube assembly
Dear Mr. Kim:
In your letter dated April 30, 2026, you requested a country of origin ruling on a tube assembly.
The item under consideration is an automotive tube assembly, Part Number 22340-JY00A, which you refer to
as a Tube Assy Pres Sens Inlet or as a pipe. You state that the assembly is a circulation channel of the
exhaust gas from the catalytic converter to the pressure sensor. It is located on the exterior of the catalytic
converter and carries purified exhaust gas. The tube is bent to a specific configuration and contains a bracket
and a flare nut.
According to your submission, a straight pipe of Vietnamese origin, and a flare nut of Chinese origin are
imported into Korea for further manufacturing and assembly with a Korean origin bracket. In Korea, the pipe
undergoes inserting, flare nut inserting, forming, auto bending, bracket inserting, leak testing, drying, final
inspection, packaging, and shipping.
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.
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).
In the present case, the straight pipe from Vietnam is substantially transformed from a pipe into an
identifiable automotive component in Korea when it is expanded and bent into a specific configuration. The
rest of the components, the flare nut and bracket, lose their individual identities when secured to the pipe, and
become parts of the tube assembly. As a result, a substantial transformation occurs in Korea. Therefore, the
country of origin of the automotive tube assembly, Part Number 22340-JY00A, will be South Korea for
marking purposes.
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 Liana Alvarez at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division