H323218

H323218 December 16, 2025 OT:RR:CTF:FTM H323218 MD/TJS CATEGORY: Origin Mr. Sydney H. Mintzer Mayer Brown LLP 1999 K Street, NW Washington, DC 20006 Re: Country of Origin of Air Purifiers; Substantial Transformation Dear Mr. Mintzer, This is in response to your correspondence, dated January 31, 2022, requesting reconsideration of two New York Ruling Letters (“NY”) issued by U.S. Customs and Border Protection (“CBP”), regarding the country of origin of air purifiers on behalf of your client, Lasko Products, LLC (“Lasko”) and its related company, Guardian Technologies, LLC (“Guardian”). Specifically, CBP issued NY N322364 to Guardian on November 18, 2021, determining that the country of origin of the air purifier was either Vietnam or China dependent on the presented manufacturing scenarios. On December 1, 2021, CBP issued NY N322681 to Lasko, determining that the country of origin of the air purifier was China under both of the presented manufacturing scenarios. We have reviewed both NY N322364 and NY N322681 and have determined them to be in error for the reasons set forth herein. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice proposing to modify NY N322364 and revoke NY N322681 was published on October 12, 2022, in Vol. 56, No. 40 of the Customs Bulletin. No comments were received in response to the notice. FACTS: In NY N322364, the air purifier at-issue was described as follows: The merchandise under consideration is identified as Germguardian AC4825E 4 in 1 Air Purifying System (the “Air Purifier”). The subject air purifier, roughly cylindrical in shape with a control panel on top, is a device that uses a fan, a carbon fiber, [High Efficiency Particulate Air (“HEPA”)] filtration and [Ultraviolet-C (“UV-C”)] Light Technology to trap allergens, fight germs and reduce unpleasant odors. The air purifier removes dust, pet dander and pollen. The air purifier within NY N322681 was similarly described as: The merchandise under consideration is an air purifier described as the GermGuardian Elite 5-in-1 Air Purifier with Pet Pure (model No. AC4300BPTCA). The device utilizes a fan, a UV-C light, a carbon pre-filter[,] and a HEPA filter to help remove allergens from the air. The HEPA filter captures 99.7% of particles like pet dander, dust mites[,] and pollen. The carbon filter reduces common odors from pets, smoking[,] and cooking. The UV-C light helps reduce airborne bacteria, viruses, mold spores[,] and works with Titanium Dioxide to reduce volatile organic compounds. It is recommended that the HEPA filter be replaced every 6-8 months, depending on the use, indicated by the filter change indicator. The dimensions are 8.88” x 6.38” x 22” and is recommended for use in rooms up to 153 square feet. In both NY N322364 and NY N322681, two manufacturing scenarios were presented for each of the air purifiers. The manufacturing scenarios discussed within NY N322364 were detailed, in pertinent part, as follows: In the first scenario, the UV lamp, UV lamp holder and protection board, [Printed Circuit Board (“PCB”)] assembly [(“PCBA”)], fan switch, motor switch assembly, HEPA filter, air outlet iron net, and power cord, etc. are imported from China. All other components and parts are manufactured in Vietnam. They include the plastic molding parts (UV lamp box and cover, top cover, cap of top cover, control panel, button and knob, front cover and rear housing, rear cover, blower, blower covers, motor bracket, PCB box, switch covers), motor, screws in addition to labels, packing materials, etc. The Bill of Materials indicates that approximately 56% (by value) of the components and parts used to produce the Air Filter are made in Vietnam. The production process in Vietnam consists of both the production of the sub- assemblies/parts with the Vietnamese originated and imported components and materials, and the final assembly process. […] The following sub-assemblies/parts are made in the manufacturing process before and for the final assembly process in the Vietnamese factory: the control panel (39 steps), UV lamp assembly (19 steps), PCB assembly (4 steps), decorative lamp strip (11 steps), wire/terminal preparation (7 steps), rotary switch assembly (3 steps), UV protective board processing (4 steps), microswitch PCBA installation (17 steps), motor assembly installation (17 steps), rear shell/housing assembly (49 steps). The final assembly process is to use the above sub-assemblies/parts made in the Vietnamese factory to manufacture the finished air purifiers. The final manufacturing process includes: inspecting the plastic molded front housing (4 steps), installing the iron outlet to the front housing (4 steps), shaping and affixing iron outlet locking foot in the machine (4 steps), installing the motor compartment (3 steps), affixing the motor bracket to the front housing (2 steps), affixing the air duct to the front housing (3 steps), connecting the top control panel (6 steps), installing UV lamp components (8 steps), 2 installing the PCB box (4 steps), installing the PCB fireproof box (4 steps) installing top housing (2 steps); installing the top cover (3 steps), affixing the UV lamp to the front housing (3 steps), connecting the front and rear housing wires (6 steps), assembling the front housing and rear housing and installing the UV (10 steps), securing the top cover and UV lamp protection board (4 steps), and affixing the filter to the rear housing (6 steps). The second manufacturing scenario is similar to the first one presented but the motor will be imported from China instead of being made in Vietnam. Accordingly, the portion of Vietnamese originated components and parts will decrease to approximate 35% (by value) in this scenario. In NY N322681, the manufacturing scenarios are discussed, in relevant part, as: In manufacturing scenario 1 numerous components are purchased in China including the HEPA filter, motor assembly, light assembly, PCB[A], power cable, starting capacitor, most UV lamp parts[,] and the color carton for packaging. The PCB[A] is purchased in China as a complete assembly and is loaded with Chinese firmware containing product controls and safety features. The functions of the PCBA are to turn on/off the machine and UV lamp, control the working speeds, the timer for the UV and HEPA working time, and the UV and HEPA replacement reminder. The HEPA filter is composed of a plastic frame, PU foam, hot melt glue, tape, white non-woven fabric as well as anti-bacterial and antiallergic non-woven fabric. These Chinese-origin materials are shipped to Vietnam for assembly into finished air purifiers. There is no assembly work done at the factory in China except for some minor assembly of the wiring. The processes done at the Chinese factory include inspections, testing, and handling of purchased components. […] The remaining parts will be manufactured in Vietnam including the housing components, fan, motor frame, control panel, PCB box, brackets and switches, screws and fasteners, Microswitch boxes; and packaging components such as labels, product manual and brochure, paper pallets, and bags. […] The assembly process in Vietnam includes the following steps: Unpack and combine the front cover components, attach the decorative lamp component, and lock fixing the frame. The next steps involve installing the motor assembly, place air duct cover, and attach motor brackets. This is followed by attaching the air duct cover, aligning and installing the UV lamp (including plugging in the terminals), rear housing assembly (inserting terminal wires, plug terminal and apply glue), fix the voltage-reduce capacitor, fix the top cover, align and combine the front and rear covers, fix the rear housing, and install the filter. The final processes include packing the air purifier

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 4 

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.” United States v. Friedlander & Co., 27 C.C.P.A. 297 at 302; C.A.D. 104 (1940) (emphases added). Part 134, U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304. Section 134.1(b) defines “country of origin” as: [T]he 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 regulations]… A substantial transformation is said to have occurred when an article emerges from a manufacturing process with a name, character, and use which differs from the original material subjected to the process. United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267, C.A.D. 98 (1940); Texas Instruments, Inc. v. United States, 681 F.2d 778, 782 (1982). In determining whether the combining of parts or materials constitutes a substantial transformation, the determinative issue i