CLA-2-39:OT:RR:NC:N4:415
Aimee Moneypenny
MoneypennyCreations
41 Ancient Way
Salisbury, BN2 3FD
United Kingdom
RE: The tariff classification, country of origin, and marking of wall decorations.
Dear Ms. Moneypenny:
In your letter dated September 9, 2026, you requested a tariff classification, country of origin, and marking
ruling.
Images were provided in lieu of a sample.
The product under consideration is described as upcycled vinyl record wall decorations.
The merchandise consists of decorative wall art handmade in the United Kingdom using genuine
second-hand vinyl phonograph records that are damaged, scratched, or otherwise unsuitable for normal
resale/playback. The records are sourced second-hand within the United Kingdom and vary in age, artist,
label, pressing, and original country of manufacture. Their original countries of manufacture generally
cannot be reliably established.
In the United Kingdom, decorative artwork is prepared and cut from permanent self-adhesive vinyl using a
Cricut® cutting machine. The design is manually weeded, prepared with transfer tape, and permanently
applied to the surface of the record. The finished article is marketed and sold exclusively as decorative wall
art/home décor and is not marketed nor sold as recorded media nor intended for audio playback.
The applicable subheading for these wall decorations 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.
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/.
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.
We hold the opinion that the unplayable vinyl records are substantially transformed to become new articles
having a new name, character, or use after they are converted to wall decorations in the United Kingdom.
Accordingly, the country of origin for these plastic ornamental articles will be the United Kingdom.
Section 304 of the Tariff Act of 1930, as amended (19 USC 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 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. 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 USC 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.
As the country of origin for this product is the United Kingdom, it must be marked “Made in the United
Kingdom” in accordance with the applicable statute and regulations.
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. 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 P. Forkan
Director
National Commodity Specialist Division