The country of origin of Kylie Liquid Lip Kit Matte

N361159May 28, 2026OT:RR:NC:N3:140
CATEGORY: OriginMary BradyIntercos America Inc.200 N Route 303Congers, NY 10920RE: The country of origin of Kylie Liquid Lip Kit MatteDear Ms. Brady:In your letter dated
April 30, 2026
, you requested a country of origin ruling. The submitted sample will beretained by this office.The merchandise under consideration, “Kylie Liquid Lip Kit Matte,” is a lip make up kit packaged for retail,saleof a lip gloss and lip pencil. , consisting a You state that the bulk lip gloss and pencil bulk are produced in the United States. The lip pencil is filled inthe United States, while the lip gloss is filled in Mexico. The kit is then assembled and packaged in Mexico.The bulk lip gloss and pencil bulk are manufactured in the United States by blending raw materials fromvarious countries to produce the bulk products. The pencil bulk is then melted and filled into pencil barrels,which are sealed with removable caps and packed into containers for shipment to Mexico.In Mexico, the bulk lip gloss is poured into vials and sealed with removable caps. A label is then affixed tothe bottom of each vial. The finished lip gloss vials and lip pencils are subsequently packaged together forretail sale in folding cartons. The kits are then prepared for export back to the United States.Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, everyarticle of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as toindicate to the ultimate purchaser in the United States, the English name of the country of origin of thearticle. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able toknow by an inspection of the marking on the imported goods the country of which the goods is the product.The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, byknowing where the goods were produced, be able to buy or refuse to buy them, if such marking shouldinfluence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements thecountry of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBPRegulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, orgrowth of any article of foreign origin entering the United States. Further work or material added to an articlein another country must effect a substantial transformation in order to render such other country the “countryof origin” within the meaning of the marking laws and regulations.A substantial transformation occurs when, as a result of manufacturing process, a new and different articleemerges, having a distinct name, character or use, which is different from that originally possessed by thearticle or material before being subjected to the manufacturing process. See United States v.Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).The production process in the United States involving the blending of the ingredients results in a substantialtransformation of the raw materials into the bulk lip gloss and pencil bulk. The filling, assembly, andpackaging operations performed in Mexico do not result in a substantial transformation. Therefore, it is ouropinion that the country of origin of the lip gloss and lip liner will be the United States. The items may beexcepted from country of origin marking when imported into the United States, pursuant to 19 CFR134.32(m).Whether an article may be marked with the phrase “Made in USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). Therefore, we suggest that you contact the FTC at: U.S. Federal Trade Commission, Bureau of Consumer Protection, Division of Enforcement, 600 Pennsylvania Avenue N.W., Washington, D.C. 20580, or at the FTC’s website, http://www.ftc.gov.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public HealthSecurity and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which areadministered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, andCosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or byvisiting the website at www.fda.gov.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Merari Ortiz at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division