The country of origin of four types of food wrapping paper

N350388
June 26, 2025
MAR-2-48:OT:RR:NC:N5:130
CATEGORY: Country of Origin Richard Writsman Continental Agency Inc 1768 W Second St Pomona, CA 91766 RE: The country of origin of four types of food wrapping paper Dear Mr. Writsman: In your letter dated June 18, 2025, you requested a country of origin ruling on behalf of your client, Lopie International (HK) Limited, for the purpose of duty calculation and Section 301 applicability. Photos and a detailed description of the manufacturing operations were provided for our review. The paper products under consideration are four food wrapping papers. The first product is freezer paper. It is made from virgin and recycled pulp and is coated with an average coating of 25 percent polyethylene (PE). The second product is liner paper. It is made from virgin and recycled pulp and is coated with an average coating of 1.5 percent food-grade silicone dioxide. The third product is sandwich wrap paper. It is made from virgin and recycled pulp and is coated with an average coating of 2 percent per-and polyfluoroalkyl substances (PFAS). The last product is wax paper. It is made from virgin and recycled pulp and is coated with an average coating of 10 percent natural waxes. For each product, you describe a scenario wherein the paper is made and coating is applied in Indonesia. The master rolls are then shipped to China where they are printed and cut to size to be rolled or folded and packaged as sheets. When determining the country of origin for purposes of applying current trade remedies under Section 301, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) 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). In China the food wrapping paper stocks do not undergo a substantial transformation that results in an item with a new name, character, or use. In China, the stock papers are merely cut to size, printed with functional markings, and packaged.

Customs has long ruled that the cutting of material to size does not constitute a substantial transformation. Therefore, the country in which the papers are made and coated is the country of origin. The country of origin of the food wrapping papers is Indonesia. 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 Laurel Duvall at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division