RE: The country of origin of coated aluminum foil

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363754 August 21, 2026 OT:RR:NC:N5:116 CATEGORY: Origin Jay Cho Aprio Advisory Group LLP 2002 Summit Blvd NE Suite 120 Atlanta, GA 30319 RE: The country of origin of coated aluminum foil Dear Mr. Cho: In your letter dated July 27, 2026, you requested a country of origin ruling on behalf of your client, Lotte Aluminium Materials USA. The product under consideration is coated aluminum foil used in LFP batteries for Energy Storage System (ESS) applications. According to your submission, aluminum foil is produced in the United States (U.S.) from cold-rolled strip that originates from the United Kingdom (U.K.) The strip measures 0.3 mm in thickness and is imported into the U.S. where it is inspected, cold-rolled (reduced) into foil of a thickness of 0.012 mm - 0.015 mm and then slit. After the foil is slit, it undergoes final inspection, cleaning, labeling, and packaging for shipment. Next, the foil is exported to China where a carbon coating is applied to both sides, it is slit to the specified dimensions, and subsequently is returned to the U.S. The carbon coating is performed to “enhance the interfacial conductivity between the aluminum current and the cathode active material.” You are requesting a country of origin determination for the purposes of the applicability of trade remedies and for the purposes of marking of the coated aluminum foil. When determining the country of origin for purposes of applying current trade remedies under Section 232 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 upon the facts submitted, cold-rolled strip from the U.K. is imported into the U.S. and made into foil. The foil is sent to China where it is carbon coated. It is our opinion that coating aluminum foil in China does not result in a substantial transformation. We find that foil leaves the U.S. as foil and returns to the U.S. as coated foil. As such, it is the opinion of this office that the country of origin for the purposes of marking and for the purposes of the applicability of trade remedies will be the U.S.
If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of proposed markings indicating that an article is made in the U.S. 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. If 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, contact National Import Specialist Neil M. Cohen at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division