H352465

H352465 December 8, 2025 OT:RR:CTF:VS H352465 RRB CATEGORY: Origin Juan Moreno Sandler, Travis & Rosenberg, PA 414 Jackson Street San Francisco, CA 94111 RE: County of Origin; United States-Colombia Trade Promotion Agreement (CTPA); Regional Value Content; Lifthauler Trailers Dear Mr. Moreno: This is in response to your correspondence, dated August 12, 2025, on behalf of Brandes OES, LLC (“Brandes”), requesting a binding ruling pursuant to 19 CFR § 177.1. Your request concerns the country of origin and eligibility for preferential tariff treatment under the U.S.-Colombia Trade Promotion Agreement (“CTPA”) of certain Lifthauler Trailers. Although the importer has not requested confidential treatment, the business confidential information contained within brackets in italics will not be released to the public and will be withheld from the published version of this ruling. FACTS: The products at issue are 45-foot Combo Lifthauler Trailers (“Lifthauler Trailers”) manufactured in Colombia. The Lifthauler Trailers have an air-ride suspension designed for commercial transportation. They incorporate a steel chassis and a load- bearing flatbed aluminum deck, along with integrated mechanical, pneumatic, and electrical systems. You explain that the Lifthauler Trailers are manufactured in Colombia from CTPA originating and nonoriginating materials. The processing operations in Colombia consist of the following: • laser cutting, chamfering, CNC bending, and hole routing of steel and aluminum components; • fabrication and welding of the structural trailer chassis frame and load-bearing platform; • assembly of functional subassemblies, including air-ride suspension modules, electrical harnesses, kingpin system, and floor decking components; • final integration of all subassemblies and installation of tires, axles, lights, wiring, and mechanical fittings; • painting and surface treatment to ensure corrosion resistance and final finishing; and • quality assurance processes. You state that the processes are performed by skilled technicians in Colombia using advanced manufacturing equipment. The subject trailer will be complete and operational upon export. It is intended for use as a freight transport platform. You further state that the finished trailer is classified in subheading 8716.39.00, Harmonized Tariff Schedule of the United States (“HTSUS”), as “Trailers and semi- trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other: Other: Other: Platform type.” In support of this ruling request, you also provided a costed bill of materials. The costed bill of materials sets forth the country of origin of each component, value of each component, and whether each component is classified outside of heading 8716, HTSUS. According to this document, the Lifthauler Trailers are made up of the following components: • Trailer stickers from Colombia, China • Flooring components from China and Malaysia that are assembled in Colombia into floor decking • Various fasteners from China • Air system components from China, Mexico, and the United States are assembled into an air tank assembly in Colombia • Electrical system components from China, the United States, and Mexico, including a harness kit, assembled in Colombia • Suspension system components from Turkey that are assembled in Colombia • Miscellaneous components from the United States and Colombia, assembled into integrated subassemblies in Colombia • Valve components from the United States • Axles from China • Landing gear from the United States that are assembled and installed in Colombia • Electrical Peterson light kit components from the United States and China and installed in Colombia • Tires from Colombia 2 • Steel wheels from China • Winch assembly components from China assembled in Colombia The costed bill of materials further sets forth the cost for each of the components, as well as final processing, labor, profit, taxes, and overhead in Colombia. Some of the higher costs are as follows: Material Description Country of Origin Colombia/USA Value of Materials (VOM) VIN Tag Originating [$***] Decal Sheet Set Originating [$***] DOT Bumper Plate Originating [$***] Miscellaneous King Pin Originating [$***] Spool Bolster Component Used in Integrated Assembly Mudflap Originating [$***] Valve Components Originating [$***] Harness Kit Originating [$***] Dump Valves for Air System Originating [$***] Landing Gear Originating [$***] “Lic Plate Lite” for Electrical Originating [$***] System Air Brake Hoses Originating [$***] Front Electrical Connections Originating [$***] Used in Electrical System Floor Braces for Integrated Originating [$***] Subassemblies Air Tank Assembly Originating [$***] Component Peterson Light Kit Originating [$***] Components Tires Originating [$***] Suspension System Nonoriginating [$***] Components Axles Nonoriginating [$***] Brass Kit Nonoriginating [$***] Steel Wheels Nonoriginating [$***] Winch Assembly Nonoriginating [$***] Colombia Vendor Costs Colombia/USA Value of Materials (VOM) Labor [$***] Overhead Allocation [$***] Engineering & Design [$***] Vendor Profit [$***] 3 Vendor Colombian Tax Payments [$***] In addition to the costed bill of materials, you also provided visual and narrative documentation of the manufacturing operations performed in Colombia. This includes process diagrams, step-by-step descriptions, and photographs in support of your ruling request. In your ruling request, you assert that based on the costed bill of materials, the regional value content in Colombia is close to 60 percent based upon the build-up method. Based on this document, the total purchase price for the subject merchandise is $29,167.67. In an email, dated September 15, 2025, you confirmed you and your client’s understanding that the purchase price of $29,167.67 represents the adjusted value of the merchandise (exclusive of transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the country of importation). You further state that while some nonoriginating components may be classified as parts of subheading 8716.90, HTSUS, none are classified in any of the other subheadings under heading 8716, HTSUS. You also assert that the processing operations performed in Colombia effect a substantial transformation of the imported components sufficient to confer Colombian origin for tariff and marking purposes. ISSUES: (1) Whether the subject Lifthauler Trailers qualify for preferential tariff treatment under the CTPA. (2) What is the country of origin of the subject Lifthauler Trailers for purposes of marking and trade remedies? LAW AND ANALYSIS: 1. Eligibility under the CTPA The U.S.-Colombia Trade Promotion Agreement Implementation Act (“CTPA”), Public Law 112-42, 125 Stat. 462, is implemented in the Harmonized Tariff Schedule of the United States at General Note (“GN”) 34. GN 34(b) provides in relevant part: (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Colombia or of the United States under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Colombia or of the United States, or both; 4 (ii) the good is produced entirely in the territory of Colombia or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value- content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or... Since the Lifthauler Trailers contain nonorigin

1. Eligibility under the CTPA The U.S.-Colombia Trade Promotion Agreement Implementation Act (“CTPA”), Public Law 112-42, 125 Stat. 462, is implemented in the Harmonized Tariff Schedule of the United States at General Note (“GN”) 34. GN 34(b) provides in relevant part: (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Colombia or of the United States under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Colombia or of the United States, or both; 4 

 (ii) the good is produced entirely in the territory of Colombia or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value- content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or... Since the Lifthauler Trailers contain nonoriginating materials, they will not qualify as originating pursuant to GN 34(b)(i). We must therefore consider whether the Lifthauler Trailers qualify as originating pursuant to GN 34(b)(ii). You state that the Lifthauler Trailers are classified in subheading 8716.39.00, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other: Other: Other: Platform type.” We agree. See, e.g., New York Ruling Letter (“NY”) L84115, dated April 21, 2005, and NY F80959, dated December 22, 1999. The applicable rule of origin set forth in GN 34(o), Chapter 87, Rule 11 provides as follows: 11. (A) A change to subheading 8716.10 through 8716.80 from any o