N353786

N353786 September 23, 2025 CLA-2-84:OT:RR:NC:N1:164 CATEGORY: Classification; Origin; Marking TARIFF NO.: 8467.29.0090; 9903.01.24; 9903.85.08; 9903.01.25; 9903.02.69; 9903.88.15 Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification and country of origin of a battery-powered outdoor garden and yard maintenance set Dear Mr. Baxa: In your letter dated September 16, 2025, you requested a ruling regarding the tariff classification, country of origin, and marking of a battery-powered outdoor garden and yard maintenance set on behalf of your client, Chervon North America. Product information was submitted with your request. The merchandise under consideration is described as a set of battery-powered electric handheld machinery and tools for both homeowner and commercial purposes. The set is designed for use on outdoor lawns, turfgrass, and landscapes where horticultural and ornamental plants are grown. You request that two sourcing scenarios be considered for country of origin and marking purposes. Based on the submitted information, the constituent items will be manufactured and assembled in China or Vietnam from components sourced from China, Vietnam, or other countries. Upon completion, the constituent items will be consolidated and packaged together in a fitted, retail-ready cardboard box in Vietnam. As described, the contents and origins of the set are as follows: Scenario 1 1 - 40 volt (V) Cordless String Trimmer (Vietnam) 1 - 40V Cordless Brushless (Axial Air Flow) Blower (Vietnam) 1 - 40V Cordless Hedge Trimmer (China) 2 - 40V Lithium-ion Battery Packs (China) 1 - Lithium-ion Battery Charger (Vietnam) Scenario 2 1 - 40 volt (V) Cordless String Trimmer (China) 1 - 40V Cordless Brushless (Axial Air Flow) Blower (China) 1 - 40V Cordless Hedge Trimmer (Vietnam) 2 - 40V Lithium-ion Battery Packs (China) 1 - Lithium-ion Battery Charger (China) Classification Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. The instant set consists of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (i.e., outdoor garden and yard maintenance). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In our view, no essential character can be determined because multiple items offer significant and varied functionality to the set. Consequently, no essential character can be determined and GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. Here, we determined that the cordless string trimmer, cordless brushless blower, and cordless hedge trimmer merit equal consideration. By application of GRI 3(c) and GRI 6, the applicable subheading for the outdoor garden and yard maintenance set will be 8467.29.0090, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other: Other. The general rate of duty will be Free. Country of Origin When determining the country of origin for purposes of applying current trade remedies under Section 301 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). According to the CBP website under Section 301 Trade Remedies Frequently Asked Questions, “When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25 percent duties. If the HTSUS provision under which the entire set is classified is not covered by the Section 301 remedies, but the set contains components that are classified in a subheading covered by the 301 list, the 301 duties will not be assessed on the individual components.” In this case, the cordless hedge trimmer controls the classification and country of origin of the entire set. Accordingly, the country of origin in Scenario 1 is China and Vietnam in Scenario 2. Marking 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. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (CBP) Regulations (19 C.F.R. 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 C.F.R. 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). In the instant scenarios, we find that packaging tools together in a unique, fitted, retail-ready cardboard box does not substantially transform the individual components. The ultimate purchaser must be able to clearly identify the country of origin of each item in the set. Accordingly, each item’s origin must be clearly ident

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). According to the CBP website under Section 301 Trade Remedies Frequently Asked Questions, “When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25 percent duties. If the HTSUS provision under which the entire set is classified is not covered by the Section 301 remedies, but the set contains components that are classified in a subheading covered by the 301 list, the 301 duties will not be assessed on the individual components.” In this case, the cordless hedge trimmer controls the classification and country of origin of the entire set. Accordingly, the country of origin in Scenario 1 is China and Vietnam in Scenario 2. 

Marking 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.