The country of origin of a vinyl record

N350112
July 3, 2025
OT:RR:NC:N2:208
CATEGORY: Origin Sa Ung Kim SEIN Customs & Auditing Corp 138, Seoun-ro, Seocho-gu, Seoul 06619 South Korea RE: The country of origin of a vinyl record Dear Mr. Kim: In your letter dated June 11, 2025, you requested a country of origin ruling. The merchandise under consideration is a vinyl record, which is a circular, flat disc made of polyvinyl chloride (PVC) resin, with a label affixed to the center of the disc. The surface of the disc contains spiral-shaped, microscopic grooves. This vinyl record contains six tracks, and the sound of the recorded content can be played back from a turntable. As per the information provided, the audio content is created and digitally recorded in a studio in the Republic of Korea, which includes creating the lyrics and melody. The physical vinyl record (medium), which enables analog sound playback via spiral audio grooves, is fully manufactured in China. This process starts with a lacquer cutting process, where a special needle precisely engraves minute grooves onto a lacquer-coated disc, following the vibrations of the audio signal derived from the received online audio file. This lacquer disc is the original vinyl record. The next step consists of the stamper production, which serves as a mold to imprint grooves onto both sides of the vinyl record. Once the album is fully produced in China, it is wrapped in plastic film and then shipped to the Republic of Korea for the final inspections, including functionality and appearance checks. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).

Based on the facts presented, it is the opinion of this office that the subject vinyl record is fully manufactured in China. No manufacturing processes are being performed in South Korea. Accordingly, the country of origin of the finished records will be China for origin purposes at the time of importation into the United States and, as such, the Section 301 Trade remedy would apply. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division