RE: The country of origin of L’Oreal INFALLIBLE 24 H Fresh Wear

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 N363763 August 21, 2026 OT:RR:NC:N3:140 CATEGORY: Origin Mary Brady Intercos America Inc. 200 N Route 303 Congers, NY 10920 RE: The country of origin of L’Oreal INFALLIBLE 24 H Fresh Wear Dear Ms. Brady: In your letter dated July 27, 2026, you requested a country of origin ruling. The subject product, L’Oreal INFALLIBLE 24 H Fresh Wear, is a pressed powder foundation for the face, packaged for retail sale. You state that the bulk powder is manufactured and filled in the United States, then shipped to Mexico for assembly and packaging. In the United States, raw materials sourced from various countries are blended to create the bulk powder, which is then filled and compressed into metal pans. The filled pans are shipped to Mexico, where they are inserted into individual compacts, each containing a sponge applicator. The compacts are subsequently labeled, packaged for retail sale, and shipped back to the United States. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article 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 to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know 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, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence 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 the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of 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 article emerges, having a distinct name, character or use, which is different from that originally possessed by the article 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 substantial transformation of the raw materials into the bulk powder. The assembly and packaging operations performed in Mexico do not effect a substantial transformation. Therefore, it is our opinion that the country of origin of the L’Oreal INFALLIBLE 24 H Fresh Wear will be the United States. It may be excepted from country of origin marking when imported into the United States, pursuant to 19 CFR 134.32(m). We note that marking the powder as a product of the United States is a matter under the jurisdiction of the Federal Trade Commission (FTC). Therefore, should you wish to mark the articles with the phrase “Made in the U.S.A.,” we recommend that you contact them 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 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) James P. Forkan Director National Commodity Specialist Division