N187578 N1 Ruling Active

The country of origin of insulated copper tubing assembled in China.

Issued October 28, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2011, 3020, 1061

Headings: 2011, 3020, 1061

Product description

The country of origin of insulated copper tubing assembled in China.

CBP rationale

substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. With respect to the insulated copper tubing, merely fitting the two components together does not result in a new product having a distinctive name, character or use. Therefore, the good remains a product of South Korea.

Full text

N187578 October 28, 2011 CLA-2-74:OT:RR:NC:1:117 CATEGORY: Country of Origin Mr. Greg Darter Phoenix International Freight Services, Ltd 1061 E. Northwest Highway, Suite 500 Grapevine, TX 76051 RE: The country of origin of insulated copper tubing assembled in China. Dear Mr. Darter: This is in response to your letter dated September 30, 2011, on behalf of SC Ningbo International Ltd., requesting a ruling on the country of origin of insulated copper tubing assembled in China. The item in question is a copper tubing product used in the automobile industry for air conditioning units. Comprised of copper tubing with rubber insulation, both materials are produced in South Korea. In China the two components will be joined together by simply inserting the copper tubing through a rubber insulating sleeve. The tubing is then coiled and imported into the United States. The "country of origin" is defined in 19 CFR 134.1(b) 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 this part. With respect to the insulated copper tubing, merely fitting the two components together does not result in a new product having a distinctive name, character or use. Therefore, the good remains a product of South Korea. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

H322158 March 20, 2026

Use of an approved accounting method to claim drawback under 19 U.S.C. § 1313(j)(1); exports to Canada.

H358624 March 5, 2026

46 U.S.C. § 55102; 19 C.F.R. § 4.80b; Continuity of Transportation; Coastwise Transportation.

N349869 June 13, 2025

The country of origin of an audio amplifier

H332459 April 15, 2025

Internal Advice Request; Request to void the denial of protest numbers 550107100546, 550108100073, and 550108100168 pursuant to 19 U.S.C. § 1515(d).

N343690 November 25, 2024

The country of origin of galvanized angular steel sheets

H282725 August 23, 2024

Internal Advice Request; Clarification on the Ability to Refund Duties and Fees on Possibly Adulterated Food under 19 U.S.C. § 1558, and Modification Request of HQ H240986 under 19 U.S.C. § 1625

H335827 April 19, 2024

Valuation of Precious Metal Bars; Formula; Price Actually Paid or Payable; Transaction Value

H332938 November 16, 2023

Application for Further Review of Protest Number 410222102705; Antidumping Duties; Certain Steel Nails from the United Arab Emirates; A-520-804; Suspension of Liquidation; Deemed Liquidation; 19 U.S.C. § 1504; Voluntary Reliquidation; 19 U.S.C. § 1501

H318654 July 6, 2023

Application for Further Review of Protest number 2704-18-101934; Wooden Bedroom Furniture from the People’s Republic of China; Antidumping Duties; Inter Continent Exports LLC.

H295447 July 3, 2023

Application for Further Review of Protest Number 520116100046; Aluminum Extrusions from the People’s Republic of China; Antidumping Duties; A-570-967; Countervailing Duties; C-570-968; 19 U.S.C. § 1677g(a); Interest

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →