CBP Ruling N315385 — The country of origin of aluminum panels from Norway

Tariff classification

HTS codes: 1940, 1993, 1908, 1982, 1201, 1992, 2020, 1015, 1026

Headings: 1940, 1993, 1908, 1982, 1201, 1992, 2020, 1015, 1026

Product description

The products under consideration are aluminum panels. According to your submission, cut-to-length aluminum panels manufactured in Norway ranging in thicknesses from 1.5 mm to 10 mm are shipped to Germany where they will be anodized and subsequently exported to the United States (U.S). You indicate that in the U.S., the panels are cut-to-size and either milled, engraved or printed upon the customer’s request. The panels will be used in the aerospace, computer and health industry, U.S. government institutions and research laboratories. You are of the opinion that anodizing is minor processing and that the country of origin of the panels should be Norway, the country in which they are manufactured. Section 134.1(b), Customs 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 U.S. 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 this part. A substantial transformation occurs when articles lose their identity and become articles having a new name, character or use. 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. 19

CBP rationale

Based on the information provided, this office finds that anodizing the aluminum panels in Germany constitutes minor processing and does not effect a substantial transformation. The country of origin of the aluminum panels is Norway.

Full text

N315385 November 5, 2020 OT:RR:NC:N1:116 CATEGORY: Country of Origin Mr. Axel Hofmann Front Panel Express 1015 Central Avenue N Kent, Washington 98032 RE: The country of origin of aluminum panels from Norway Dear Mr. Hofmann: In your letter dated October 21, 2020, you requested a country of origin ruling. The products under consideration are aluminum panels. According to your submission, cut-to-length aluminum panels manufactured in Norway ranging in thicknesses from 1.5 mm to 10 mm are shipped to Germany where they will be anodized and subsequently exported to the United States (U.S). You indicate that in the U.S., the panels are cut-to-size and either milled, engraved or printed upon the customer’s request. The panels will be used in the aerospace, computer and health industry, U.S. government institutions and research laboratories. You are of the opinion that anodizing is minor processing and that the country of origin of the panels should be Norway, the country in which they are manufactured. Section 134.1(b), Customs 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 U.S. 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 this part. A substantial transformation occurs when articles lose their identity and become articles having a new name, character or use. 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). Based on the information provided, this office finds that anodizing the aluminum panels in Germany constitutes minor processing and does not effect a substantial transformation. The country of origin of the aluminum panels is Norway. 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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