RE The Country of Origin of brow gel and brow tint products

N325151 April 13, 2022 OT:RR:NC:N3:140 CATEGORY: Country of Origin Ms. Kayla OwensStein Shostak Shostak Pollack & O'Hara865 S. Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE:    RE: The Country of Origin of brow gel and brow tint products Dear Ms. Owens: In your letter dated March 30, 2022, you requested a country of origin ruling determination on various cosmetic products on behalf of your client, Elegant Best Investment Limited.The items under consideration are brow gel and brow tint products, processed in South Korea, then assembled and packaged into retail containers in China before export to the United States. You provided an outline of the processing and packaging that occurs and state that this process is used for both items. The bulk raw materials for both items are of South Korean origin. The raw materials for the brow gels and brow tints are weighed, mixed, and stored in bulk in South Korea. Next, the material is shipped from South Korea to China. No additional ingredients are added to the products in China. In China, the material goes through the filling, assembling, and packaging processes. The containers are made of plastic and/or aluminum. Next, the brow tint and brow gel are packaged. This process is similar to the process described in NY J86656 (7/24/03), as well as in NY N310779 (3/23/2020). In those rulings, Customs found that bulk cosmetics consisting of aqueous products of South Korean origin that were shipped to China for filling and packing did not undergo any substantial transformation in China; therefore, they remained products of South Korea. We also note HQ H302820 (9/4/2019), which reviewed a similar product and processing. 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.  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, dated January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987). Based on the description of the processing performed above, the brow gel and brow tint products do not undergo a change in name, character, or use in China in the process of filling and retail packaging described in your submission. We note that specific product numbers are not identified in your submission. At the time of Entry/Entry Summary you may be requested to verify the information on raw materials, sources or value, etc., for any specific shipment or product.  Based on our review of the processes that occur in South Korea and China, as well as previous Customs rulings cited herein, it is our opinion that the Country of Origin of the brow gel and brow tint products will be 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. MackDirectorNational Commodity Specialist Division