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The country of origin of eyebrow pencil, gel eyeliner, and eyeshadow
Issued November 19, 2025 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N355167 (November 19, 2025)
Tariff classification
Product description
, Ltd. The subject products are described as eyebrow pencil (Formula Code F0424-4), gel eyeliner (Formula Code F0424-5) and eyeshadow (Formula Code F0424-9). All products will be packaged for retail sale. You provided a bill of materials and a production process description for each item. You indicate that the bulk materials to produce the eyebrow pencil, gel eyeliner, and eyeshadow are mixed in South Korea from raw materials sourced from various countries. The processing in South Korea consists of mixing various ingredients under controlled temperatures resulting in the bulk products. Next, the bulk products undergo quality control and filtering operations. Afterwards, they are shipped to China for filling and packaging operations. No additional ingredients are added to the bulk products in China. In China, the bulk products undergo a hot filling process consisting of reheating the bulk material, filling into individual product molds, and cooling. The eyebrow pencil, gel eyeliner, and eyeshadow are then assembled and packaged for retail sale for export to the United States. All packaging is of Chinese origin. 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). The production process in South Korea involving mixing and processing of the ingredients results in a substantial transformation of the raw materials into the bulk products. Therefore, the country of origin of the finished eyebrow penci
CBP rationale
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). The production process in South Korea involving mixing and processing of the ingredients results in a substantial transformation of the raw materials into the bulk products. Therefore, the country of origin of the finished eyebrow pencil (Formula Code F0424-4), gel eyeliner (Formula Code F0424-5), and eyeshadow (Formula Code F0424-9) will be South Korea. It is our opinion that the bulk products do not undergo a change in name, character or use during the hot filling and packaging operations in China. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.
Full text
N355167
November 19, 2025
OT:RR:NC:N3:140
CATEGORY: Origin Robert Grasing Sandler, Travis & Rosenberg P.A. 24 Smith St., Building 2, Suite 102 Pawling, NY 12564 RE: The country of origin of eyebrow pencil, gel eyeliner, and eyeshadow Dear Mr. Grasing: In your letter dated October 22, 2025, you requested a country of origin ruling on behalf of your client, Ningbo Eyecos Cosmetic Co., Ltd. The subject products are described as eyebrow pencil (Formula Code F0424-4), gel eyeliner (Formula Code F0424-5) and eyeshadow (Formula Code F0424-9). All products will be packaged for retail sale. You provided a bill of materials and a production process description for each item. You indicate that the bulk materials to produce the eyebrow pencil, gel eyeliner, and eyeshadow are mixed in South Korea from raw materials sourced from various countries. The processing in South Korea consists of mixing various ingredients under controlled temperatures resulting in the bulk products. Next, the bulk products undergo quality control and filtering operations. Afterwards, they are shipped to China for filling and packaging operations. No additional ingredients are added to the bulk products in China. In China, the bulk products undergo a hot filling process consisting of reheating the bulk material, filling into individual product molds, and cooling. The eyebrow pencil, gel eyeliner, and eyeshadow are then assembled and packaged for retail sale for export to the United States. All packaging is of Chinese origin. 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). The production process in South Korea involving mixing and processing of the ingredients results in a substantial transformation of the raw materials into the bulk products. Therefore, the country of origin of the
finished eyebrow pencil (Formula Code F0424-4), gel eyeliner (Formula Code F0424-5), and eyeshadow (Formula Code F0424-9) will be South Korea. It is our opinion that the bulk products do not undergo a change in name, character or use during the hot filling and packaging operations in China. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting the website at www.fda.gov. 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 Merari Ortiz at [email protected].
Sincerely,
(for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division
Ruling history
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