The country of origin of Borax NF and SQ (Na 2 B 4 O 7 ·10H 2 O)

N353581
September 18, 2025
OT:RR:NC:N3:136
CATEGORY: Origin Matthew Meyers U.S. Borax Inc. 14486 Borax Road Boron, CA 93516 RE: The country of origin of Borax NF and SQ (Na2B4O7·10H2O) Dear Mr. Meyers: In your letter dated September 10, 2025, you requested a country of origin ruling on Borax NF and SQ (Na2B 4O7·10H2O). In your submission, you describe a scenario where products of U.S. Origin, identified as Borax NF and SQ ( Na2B4O7·5H2O), with the chemical name Borax disodium tetraborate pentahydrate (Neobor), are imported into France to undergo processing before being imported back into the United States for sale to customers. In France, Borax NF and SQ (Na2B4O7·5H2O) undergo a series of processes that involve several steps and substances, which are detailed in Appendix 1 of your submission. You state that the processing in France results in the production of Borax NF and SQ (Na2B4O7·10H2O), which contain an additional five molecules of H2O. You state that due to the processing in France, the Borax NF and SQ products undergo changes in the product name, intended end uses and chemical name; however, the products do not undergo a fundamental change in the form, appearance, nature, or character. You note that Borax NF and SQ (Na2B4O7·5H2O) and Borax NF and SQ (Na2B4O7·10H2O) are both classified in the same subheading of the Harmonized Tariff Schedule of the Unites States (HTSUS). We agree; however, classification alone will not determine whether a substantial transformation has occurred. When determining the country of origin, 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).

With respect to the Borax NF and SQ (Na2B4O7·10H2O), we find that the described processing in France results in a chemical reaction, which adds five molecules of H20 to the U.S. compound. The processing in France also changes the chemical name to sodium tetraborate decahydrate, changes the chemical formula to Na2B4O7·10H2O, and changes the CAS number from 12179-04-3 to 1303.96-4. We have determined that the totality of these changes substantially transform the products of U.S. origin into products of France. Therefore, in our opinion, the country of origin for the subject products is France. 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 Nuccio Fera at [email protected].
Sincerely,
(for) Denise Faingar Acting Director National Commodity Specialist Division