N351524

N351524 August 19, 2025 OT:RR:NC:N3:140 CATEGORY: Origin, Marking Brennan O'Gorman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue, Floor 36 New York, NY 10022 RE: The country of origin of Johnson Parker® Spiced Cranberry Scented Body Butter with Shea Butter Dear Ms. O'Gorman: In your letter dated July 21, 2025, on behalf of Fantasia Accessories Ltd. and Fujian Haojin Toiletries Co., Ltd., you requested a country of origin and marking ruling. The subject product is described as Johnson Parker® Spiced Cranberry Scented Body Butter with Shea Butter packaged for retail sale in an 8 fluid ounce tube. The body butter contains shea butter, fragrance, dimethicone and various other ingredients. It is indicated for use on the hands. The ingredients include emulsifiers, preservatives, fragrances, oils, solvents, and moisturizing agents sourced from various countries. The ingredients will be sent to either Malaysia or Vietnam where they will be weighed, emulsified, homogenized, and blended under controlled conditions to produce a stable bulk using a mixing machine (emulsifier). This process includes heating oil and water phases separately, then combining with high shear mixing operations. Preservatives and other ingredients will be added in a cooled-down phase. The formulation will then be bulk tested for pH, microbial content, and stability. The bulk formulation will then be sent from Malaysia or Vietnam to China. In China, it will be filled into retail containers, affixed with retail labels, and packaged in cartons for exportation to the United States. All packaging materials (bottles, caps, cartons, and cardboard) originate in China. 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 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). We have determined that the production process in Malaysia or Vietnam results in a substantial transformation of the raw materials to produce the body butter. Therefore, it is our opinion that the country of origin of the Johnson Parker® Spiced Cranberry Scented Body Butter with Shea Butter will be Malaysia or Vietnam, based on the country where the production process occurs. We find that the proposed marking of the body butter as "Product of Malaysia" or "Product of Vietnam" if printed legibly, clearly, and in a conspicuous place would be considered an acceptable method of marking and would meet the country of origin marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Since the body butter is incapable of being marked, it is excepted (19 CFR Section 134.32(a)). Accordingly marking the outermost container in which the body butter is imported and sold to the ultimate purchaser is an acceptable country of origin marking. In your request, you asked whether the body butter will be subject to the additional duties imposed upon Chinese goods pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, and Section 301 of the Trade Act of 1974. Currently, these duties only apply to articles that are products of the People’s Republic of China. Therefore, the body butter will not be subject to the additional duties imposed by U.S. Note 2(u) to Subchapter III, Chapter 99, and Section 301. You also asked whether the body butter will be subject to the “Reciprocal Tariffs.” Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of Malaysia will be subject to an additional ad valorem rate of duty of 19 percent and products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. 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 their 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 merari.ortiz@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division

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 merari.ortiz@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Acting Director National Commodity Specialist Division