OT:RR:NC:N1:118
Fay Jin
GreatStar Industrial USA, LLC
9836 Northcross Center Court, Suite A
Huntersville, NC 28078
RE: The country of origin of a 30-Inch Extendable Fire Poker
Dear Ms. Jin:
In your letter dated June 30, 2026, you requested a country of origin determination for purposes of Section
301 and other duties. Pictures of the item in different stages of manufacture were included with your
submission, along with a narrative of the manufacturing processes.
The merchandise is identified as a 30-Inch Extendable Fire Poker, Model GS06812. It is a manual hearth
tool used to shift, lift and stir burning firewood and embers at a safe distance. The tool incorporates a wood
handle that is connected to an extension rod, which is attached to a V-shaped head with two tips. During use,
the extension rod is extended and retracted by pressing a button located at its base. The telescoping poker
extends to 30 inches, allowing a user to stoke flames and adjust logs from a safe distance.
You propose two manufacturing scenarios. The first scenario begins in Vietnam, where steel sourced from
Vietnam or other countries is processed into two sections of the product’s head. The head consists of two
separate rods. The first rod is cut to length, then machined to form its tip, and finally beveled at the other end
by lathe turning. The second rod is also cut to length, then cold-headed to shape the tip, and subsequently
machined to achieve the final tip and exterior profile. These two rods are then sent to China and are welded
together at a V-shaped angle. The head is subsequently welded onto a Chinese-origin extension rod,
followed by electroplating for surface finish and corrosion protection. Finally, the head and extension rod are
assembled with a Chinese-origin wood handle and carrying rope.
The second manufacturing scenario is similar to the first, except the two rods that form the head of the
extendable fire poker are welded together in Vietnam as opposed to China.
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).
In regard to your manufacturing scenarios, there is no dispute that the two rods that form the V-shaped head
of the extendable fire poker, which are produced in Vietnam, are dedicated for use in the finished fire poker.
In other words, they have a pre-determined use at the time they are exported from Vietnam to China.
However, while this is a consideration, as noted by the court in National Hand Tool, this does not preclude a
finding of substantial transformation. Unlike the tools in National Hand Tool that were in the final form at
the time they left Taiwan and were clearly recognizable by name, these rods (whether welded together or not)
that leave Vietnam are not clearly recognizable as parts of a finished extendable fire poker. As the court
stated in National Hand Tool, we must look at the totality of the evidence. We also must consider the product
at issue, how it functions, and the purpose of the components within it carrying out its function. The
extension rod, which is fully manufactured and assembled in China, is an essential component to the
operation of an extendable fire poker. It does not function merely as a handle. This component serves as the
critical base of the poker head and is essential to preventing the user from being burned. Therefore, the
totality of the evidence leads our office to conclude that the country of origin of the finished 30-Inch
Extendable Fire Poker, Model GS06812, in both of your manufacturing scenarios is China.
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 Anthony Grossi at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division