The country of origin of ceramic mosaic tiles.
Issued February 26, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1984, 1940, 1993, 1368, 1201, 1992, 2020, 1370, 2006
Headings: 1984, 1940, 1993, 1368, 1201, 1992, 2020, 1370, 2006
Product description
The merchandise under consideration is Camelot Waterjet Mosaics Series, item number CWMS-01.
CBP rationale
substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. When considering a product that may be subject to antidumping, countervailing, or other safeguard measures, the substantial transformation analysis is applied to determine the country of origin. See 19 C.
Full text
N309528 February 26, 2020 OT:RR:NC:N:1:128 CATEGORY: Country of Origin Mr. C.J. Erickson Cowan, Liebowitz & Latman, P.C. 114 West 47th Street New York, NY 10036 RE: The country of origin of ceramic mosaic tiles. Dear Mr. Erickson: In your letter dated January 30, 2020, you requested a country of origin ruling determination on behalf of your client, Glazzio Tiles, for ceramic mosaic tiles. A sample was submitted with your ruling request and will be returned to you. The merchandise under consideration is Camelot Waterjet Mosaics Series, item number CWMS-01. You state that these are glazed porcelain ceramic tiles which measure approximately 15.2 centimeters wide by 12.9 centimeters high by 1 centimeter in thickness at their widest points, feature a mesh backing, and are sold in sheets measuring one foot square. They are designed to be affixed to floors and walls by an adesive. From the information you provided, porcelain “Camelot” series tiles measuring approximately 61 centimeters long by 61 centimeters wide by .8 to 1 centimeters in thickness are manufactured in Italy. You submitted evidence demonstrating that the 61 centimeter by 61 centimeter Camelot tiles are advertised and sold as floor and wall tiles, as well as used to manufacture the Waterjet Mosaics Series tiles. These tiles are then shipped to China. In China, the larger Camelot tiles are cut to size and shape using a waterjet machine. A mesh backing is then added to the smaller tiles. 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. When considering a product that may be subject to antidumping, countervailing, or other safeguard measures, the substantial transformation analysis is applied to determine the country of origin. See 19 C.F.R. § 102.0; HQ 563205, dated June 28, 2006; see also Belcrest Linens v. United States, 741 F.2d 1368, 1370-71 (Fed. Cir. 1984) (finding that “the term ‘product of’ at the least includes manufactured articles of such country or area” and that substantial transformation “is essentially the test used…in determining whether an article is a manufacture of a given country”). The courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Substantial transformation determinations are based on the totality of the evidence. See Headquarters Ruling (HQ) W968434, date January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987). With respect to the Camelot Waterjet Mosaics Series item number CWMS-01, we find that the processes that take place in China do not result in a new product having a distinctive name, character or use. Therefore, the country of origin of the Camelot Waterjet Mosaics Series item number CWMS-01 will be Italy. 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
Ruling history
Protest and Application for Further Review 3401-04-100023; Steel Safeguard Measures; Subheading 9903.73.85, HTSUS; Subheading 7305.31.40, HTSUS.
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