RE: The country of origin of a metal decorative garden stake with light-emitting diode (LED) lights

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 N364385 September 11, 2026 OT:RR:NC:N5:121 CATEGORY: Origin Gina Zhou Twinkle Tide Smart Home Co., Ltd Factory 1A, Plot B3-B4, Tan Hoi 1 Industrial Cluster, Hoi An Hamlet, Tan Hoi Commune, Tay Ninh Province Vietnam RE: The country of origin of a metal decorative garden stake with light-emitting diode (LED) lights Dear Ms. Zhou: In your letter dated August 18, 2026, you requested a country of origin ruling on a metal decorative garden stake. Photographs and descriptions of the merchandise and manufacturing process were included in your inquiry. The item under consideration is described as a 30IN Solar Metal Lily Stake Yellow, SKU# 6107803. This decorative garden stake consists of a metal stake, a metal flower and leaves, a solar cell box, and LED lights. It is shaped like a yellow lily with dark green leaves and stems and is intended to be placed in a garden. When switched on, a warm soft light glows from inside the flower petals to create a decorative effect. It measures 9.25 inches. x 9.25 inches x 27.5 inches and weighs 1.05 pounds. You describe a manufacturing process in which the individual stamped metal petals and leaves components and the solar lighting components are manufactured in China and shipped to Vietnam where they are spot welded, powder coated, hand painted, assembled together into the lighted flower-shaped garden stake, and packaged in Vietnam. 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). From the provided documentation, the solar garden stake would be assembled from the mostly Chinese parts in Vietnam. As the listed parts are assembled and afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation, the country of origin in this scenario would be Vietnam.
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 Jennifer Jameson at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division