Country of origin determination of agglomerated quartz slabs

N299117 July 31, 2018 MAR-2 OT:RR:NC:N1:128 CATEGORY: Country of Origin Mr. Zeno Poggi Zeno Poggi Consulenze srl Vicolo Rensi, 3 Verona 37121 Italy RE: Country of origin determination of agglomerated quartz slabs Dear Mr. Poggi: In your letter dated July 18, 2018, you requested a ruling on the country of origin of agglomerated quartz slabs. From the information you provided, the agglomerated quartz slabs are manufactured in China, from natural quartz uniformly agglomerated with resin. The slabs are then exported to Italy, where they are polished and protective treatments applied. In an email received by this office on July 24, 2018, you stated that upon importation into the United States, the agglomerated quartz slabs measure approximately 320 centimeters long by 160 centimeters wide by approximately 2 to 3 centimeters thick. In an additional email received on July 30, 2018, you indicated that after importation into the United States, the slabs will be cut into smaller sizes to produce kitchen countertops, floor tiles, and wall tiles. Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means 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 Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). With respect to the agglomerated quartz slabs, you state that they are manufactured in China, then shipped to Italy for further processing. 19 CFR §102.20(l) requires, in relevant part, a change to subheading 6810.99 from any other heading. Because the agglomerated quartz slabs remain classified in heading 6810.99, Harmonized Tariff Schedule of the United States (HTSUS), before and after the polishing and other processing in Italy, substantial transformation does not take place. The country of origin of the agglomerated quartz slabs is China. 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division