Notice2025-09318
Notice of Issuance of Final Determination Concerning Meeting Tables
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 23, 2025
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
This document provides notice that U.S. Customs and Border Protection (CBP) has issued a final determination concerning the country of origin of meeting tables. Based upon the facts presented, CBP has concluded that the country of origin of the meeting tables is Canada for purposes of U.S. Government procurement.
Full Text
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<title>Federal Register, Volume 90 Issue 99 (Friday, May 23, 2025)</title>
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[Federal Register Volume 90, Number 99 (Friday, May 23, 2025)]
[Notices]
[Pages 22105-22107]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-09318]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
Notice of Issuance of Final Determination Concerning Meeting
Tables
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Notice of final determination.
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SUMMARY: This document provides notice that U.S. Customs and Border
Protection (CBP) has issued a final determination concerning the
country of origin of meeting tables. Based upon the facts presented,
CBP has concluded that the country of origin of the meeting tables is
Canada for purposes of U.S. Government procurement.
DATES: The final determination was issued on May 13, 2025. A copy of
the final determination is attached. Any party-at-interest, as defined
in 19 CFR 177.22(d), may seek judicial review of this final
determination within June 23, 2025.
FOR FURTHER INFORMATION CONTACT: Reema Bogin, Valuation and Special
Programs Branch, Regulations and Rulings, Office of Trade, at
<a href="/cdn-cgi/l/email-protection#f98b9c9c9498d79b969e9097b99a9b89d79d918ad79e968f"><span class="__cf_email__" data-cfemail="beccdbdbd3df90dcd1d9d7d0fedddcce90dad6cd90d9d1c8">[email protected]</span></a>, or (202) 325-0277.
SUPPLEMENTARY INFORMATION: Notice is hereby given that on May 13, 2025,
CBP issued a final determination concerning the country of origin of
meeting tables for purposes of title III of the Trade Agreements Act of
1979. This final determination, Headquarters Ruling Letter (``HQ'')
H338728, was issued at the request of Global Industries, Inc. (``Global
Industries''), under procedures set forth at 19 CFR part 177, subpart
B, which implements title III of the Trade Agreements Act of 1979, as
amended (19 U.S.C. 2511-18). In the final determination, CBP has
concluded that, based upon the facts presented, the last substantial
transformation took place in Canada. Therefore, the country of origin
of the meeting tables is Canada for purposes of U.S. Government
procurement.
Section 177.29, CBP Regulations (19 CFR 177.29), provides that
notice of final determinations shall be published in the Federal
Register within 60 days of the date the final determination is issued.
Section 177.30, CBP Regulations (19 CFR 177.30), provides that any
party-at-interest, as defined in 19 CFR 177.22(d), may seek judicial
review of a final determination within 30 days of publication of such
determination in the Federal Register.
Alice A. Kipel,
Executive Director, Regulations and Rulings, Office of Trade.
HQ H338728
May 13, 2025
OT:RR:CTF:VS H338728 RRB
Category: Origin
Katie Higgins, Global Industries, Inc., 17 West Stow Road, Marlton,
New Jersey 08053
Re: U.S. Government Procurement; Title III, Trade Agreements Act of
1979 (19 U.S.C. 2511); Subpart B, Part 177, CBP Regulations; Global
Industries, Inc.; Country of Origin of Meeting Tables; Substantial
Transformation
Dear Ms. Higgins:
This is in response to your request, dated April 10, 2024, for a
final determination concerning the country of origin of two models
of meeting tables, the Kadin<SUP>TM</SUP> table (``Kadin table'')
and the Terina<SUP>TM</SUP> table (``Terina table'') (collectively,
``the meeting tables''), pursuant to Title III of the Trade
Agreements Act of 1979 (``TAA''), as amended (19 U.S.C. 2511 et
seq.), and subpart B of Part 177, U.S. Customs and Border Protection
(``CBP'') Regulations (19 CFR 177.21 et seq.). Global Industries,
Inc. (``Global Industries''), the manufacturer of the meeting
tables, is a party-at-interest within the meaning of 19 CFR
177.22(d)(1) and Sec. 177.23(a) and is therefore entitled to
request this final determination.
Facts
The merchandise at issue are the Kadin and Terina models of
meeting tables manufactured by Global Industries. Each of these
meeting table models is available in different size options, base
finishes, and laminate and veneer tabletop finishes.
Kadin Table
The Kadin table consists of a floating top surface, die-cast
aluminum legs and a modular substructure for stability. Surfaces are
offered in laminate or wood veneer finishes with multiple edge
options and in three top shapes--round, square, or rectangular.
The Kadin table configurations with laminate table surfaces are
manufactured at Global Industries' production facilities in Canada.
The sheets used to manufacture the laminate table surfaces are
sourced from Canada. They are either high-pressure laminate or low-
pressure laminate. For high-pressure laminate sheets, adhesive is
applied to the back of the sheet, the sheets are pressed onto the
particle board substrate, and the adhesive is cured. For both high-
pressure laminate and low-pressure laminate table surfaces, full-
size sheets are fed onto a saw that is generated by a computer
program for a precision cut pattern. Inserts are also programmed and
added at this stage. The laminate table surfaces are then fed
through an edge bander, which applies a hot melt glue to the edging
and is pressed onto the edge. The processing of the laminate table
[[Page 22106]]
surface is completed once the edging is trimmed.
The Kadin table configurations with wood veneer table surfaces
are also manufactured at Global Industries' production facilities in
Canada. The sheets used to manufacture the wood veneer table
surfaces are sourced from Canada. The wood veneer table surfaces are
available in a variety of veneer types, including cherry, walnut,
white oak, and maple. Once the veneer type is selected, the veneer
sheets are pressed onto the particle board substrate, and the
adhesive is cured. Full-size sheets are fed onto a saw that is
generated by a computer program for a precision cut pattern. Inserts
are also programmed and added at this stage. The wood veneer table
surfaces are then fed through an edge bander, which applies a hot
melt glue to the edging and is pressed onto the edge. Next, the
edging of the wood veneer sheets is trimmed and sanded. The surface
and edge are then sprayed with a catalyzed lacquer finish and are
cured. Once this is complete, the wood veneer surface is removed
from the curing area and packaged for shipping.
In addition to manufacturing the laminate and wood veneer table
surfaces in Canada, the manufacturing process of the Kadin table
consists of shipping die-cast aluminum table legs manufactured in
China to Canada in a mixture of raw (unpainted) and polished
aluminum (finished). Extruded aluminum connectors and injection-
molded plastic components used to assemble the table frames are also
manufactured in China and shipped to Canada. The extruded aluminum
pieces, including table beams and screws, are all raw (unpainted).
Injection-molded plastic components are finished in China. Once
these components are shipped in bulk from China to Canada, the beams
are cut down and pre-drilled to accept screws. The table legs, which
can be customized in various finishes, are electrostatically painted
depending on the selected finish, along with the matching
connectors, die-cast pieces and beams. The painted legs are
assembled with caps installed on the connectors. Finally, all
remaining hardware is sorted, assembled and bagged.
Once processing of the table surfaces, table legs, and hardware
is complete, all of the table surface components are boxed in
cardboard or skidded and strapped, depending on the quantity of
surfaces in each package. The table legs and hardware are bagged,
bubble wrapped and boxed together. Beams longer than 36 inches are
paper wrapped. All of those components are shipped together from
Canada to the ultimate customer--in this case, a U.S. government
agency. Final assembly of all the packaged table components occurs
in the United States by the ultimate customer, using an installation
guide provided to the customer by Global Industries.
Terina Table
The Terina table is a multi-purpose table that allows for quick
adaptability to various spaces. It includes a flip-top mechanism
designed for one-handed operation, and an angled ``T'' leg design.
The flip-mechanism also allows the tables to be stored in an upright
position to minimize storage space. Like the Kadin table
configuration, the Terina table surfaces are offered in laminate or
wood veneer finishes.
According to Global Industries, the manufacturing steps for the
laminate and wood veneer table surfaces of the Terina configuration
are identical to those of the Kadin configuration.
In addition to manufacturing the laminate and wood veneer Terina
table surfaces in Canada, the manufacturing process of the Terina
table consists of shipping extruded raw aluminum (unpainted)
vertical channels from China to Canada. Extruded aluminum connectors
and injection-molded plastic components used to assemble the table
frames are also manufactured in China and shipped to Canada. The
extruded aluminum pieces are all raw (unpainted), whereas the
injection-molded plastic components are finished. The ``foot'' of
the flip top mechanism, manufactured in China in polished aluminum
(finished), is shipped to Canada. The Terina configuration includes
casters (wheels) that allow the table to be moved in a meeting space
and are manufactured in China in a grey plastic. The casters are
shipped in finished form from China to Canada. Once these base
components are shipped in bundles from China to Canada, the parts
are unpacked and sorted. The table legs, which can be customized in
various finishes, are electrostatically painted depending on the
selected finish, along with the matching brackets and beams. The
painted legs are assembled by installing the foot, brackets,
hardware, and leveler to the leg pipe. Finally, all remaining
hardware is sorted, assembled and bagged.
Once processing of the table surfaces, table legs, and hardware
is complete, all of the table surface components are boxed in
cardboard or skidded and strapped, depending on the quantity of
surfaces in each package. The table legs and hardware are bagged,
bubble wrapped and boxed together. Together, all of those components
are shipped together from Canada to the ultimate customer--in this
case, a U.S. government agency. Final assembly of all the packaged
table components occurs in the United States by the ultimate
customer, using an installation guide provided to the customer by
Global Industries.
Issue
What is the country of origin of the Kadin and Terina meeting
tables for purposes of U.S. Government procurement?
Law and Analysis
CBP issues country of origin advisory rulings and final
determinations as to whether an article is or would be a product of
a designated country or instrumentality for the purpose of granting
waivers of certain ``Buy American'' restrictions in U.S. law or
practice for products offered for sale to the U.S. Government,
pursuant to subpart B of Part 177, 19 CFR 177.21 et seq., which
implements Title III, Trade Agreements Act of 1979, as amended (19
U.S.C. 2511-2518).
CBP's authority to issue advisory rulings and final
determinations stems from 19 U.S.C. 2515(b)(1), which states:
For the purposes of this subchapter, the Secretary of the
Treasury shall provide for the prompt issuance of advisory rulings
and final determinations on whether, under section 2518(4)(B) of
this title, an article is or would be a product of a foreign country
or instrumentality designated pursuant to section 2511(b) of this
title.
Emphasis added.
The Secretary of the Treasury's authority mentioned above, along
with other customs revenue functions, are delegated to the Secretary
of Homeland Security via Treasury Department Order (TO) 100-20
``Delegation of Customs revenue functions to Homeland Security,''
dated October 30, 2024, and are subject to further delegations to
CBP (see also 19 CFR part 177, subpart B).
The rule of origin set forth in 19 U.S.C. 2518(4)(B) states:
An article is a product of a country or instrumentality only if
(i) it is wholly the growth, product, or manufacture of that country
or instrumentality, or (ii) in the case of an article which consists
in whole or in part of materials from another country or
instrumentality, it has been substantially transformed into a new
and different article of commerce with a name, character, or use
distinct from that of the article or articles from which it was so
transformed.
See also 19 CFR 177.22(a).
In rendering advisory rulings and final determinations for
purposes of U.S. Government procurement, CBP applies the provisions
of subpart B of Part 177 consistent with the Federal Acquisition
Regulation (``FAR''). See 19 CFR 177.21. In this regard, CBP
recognizes that the FAR restricts the U.S. Government's purchase of
products to U.S.-made or designated country end products for
acquisitions subject to the TAA. See 48 CFR 25.403(c)(1).
Section 25.003 defines ``designated country end product'' as:
a WTO GPA [World Trade Organization Government Procurement
Agreement] country end product, an FTA [Free Trade Agreement]
country end product, a least developed country end product, or a
Caribbean Basin country end product.
Section 25.003 defines ``Free Trade Agreement country end
product'' as an article that:
(1) Is wholly the growth, product, or manufacture of a Free
Trade Agreement (FTA) country; or
(2) In the case of an article that consists in whole or in part
of materials from another country, has been substantially
transformed in an FTA country into a new and different article of
commerce with a name, character, or use distinct from that of the
article or articles from which it was transformed.
``Free Trade Agreement country'' means Australia, Bahrain,
Canada, Chile, Colombia, Costa Rica, Dominican Republic, El
Salvador, Guatemala, Honduras, Korea (Republic of), Mexico, Morocco,
Nicaragua, Oman, Panama, Peru, or Singapore. See 48 CFR 25.003.
Thus, Canada is an FTA country for purposes of the FAR.
In order to determine whether a substantial transformation
occurs, CBP considers the totality of the circumstances and makes
such determinations on a case-by-case basis. The
[[Page 22107]]
country of origin of the item's components, extent of the processing
that occurs within a country, and whether such processing renders a
product with a new name, character, and use are primary
considerations in such cases. Additionally, CBP considers factors
such as the resources expended on product design and development,
the extent and nature of post-assembly inspection and testing
procedures, and worker skill required during the actual
manufacturing process when determining whether a substantial
transformation has occurred. No one factor is determinative.
In Carlson Furniture Indus. v. United States, 65 Cust. Ct. 474,
Cust. Dec. 4126 (1970), which involved wooden chair parts, the court
held that the assembly operations after importation were substantial
in nature and more than a simple assembly of parts. The importer
assembled, fitted, and glued the wooden parts together, inserted
steel pins into the key joints, cut the legs to length and leveled
them, and in some instances, upholstered the chairs and fitted the
legs with glides and casters. The assembly operations resulted in
the creation of a new article of commerce.
The U.S. Court of International Trade has also looked at the
essence of an article to determine whether its identity has been
substantially transformed through assembly or processing. For
example, in Uniroyal, Inc. v. United States, 3 C.I.T. 220, 225,
(1982), aff'd 702 F. 2d 1022 (Fed. Cir. 1983), the court held that
imported shoe uppers added to an outer sole in the United States
were the ``very essence of the finished shoe'' and thus the
character of the product remained unchanged and did not undergo
substantial transformation in the United States. Similarly, in
National Juice Products Association v. United States, 10 C.I.T. 48,
61, 628 F. Supp. 978, 991 (1986), the court held that imported
orange juice concentrate ``imparts the essential character'' to the
completed orange juice and thus was not substantially transformed
into a product of the United States.
Headquarters Ruling Letter (``HQ'') H280512, dated March 7,
2017, considered the origin of a sit-to-stand, height adjustable
desktop workstation for purposes of U.S. Government procurement. The
main components of the sit-to-stand workstation were a Chinese-
origin lift assembly of base metal, and a U.S.-originating laminated
particle board work surface and keyboard tray. The lift assembly
provided user-assisted lift functionality by means of spring force
to allow adjustment of the workstation between sitting and standing
positions. In the United States, the Chinese lift assembly was
attached to components fabricated in the United States, including
the work surface, keyboard tray, right and left keyboard support
brackets, and metal support bar, to form the workstation. The
processes in the United States included sawing, profiling, sanding,
hot-pressing and trimming to manufacture the work surface and
keyboard tray as well as laser-cutting, bending and painting of the
sheet metal components followed by final assembly of the U.S.-origin
and the imported components. CBP determined that the imported lift
assembly was substantially transformed as a result of the assembly
performed in the United States to produce the finished desktop
workstation. The decision noted that the lift assembly was not
functional to an end user by itself as it did not include the
primary features of the U.S.-origin work surface and keyboard tray
which allowed the work to be conducted, and without which, the
lifting mechanism was incapable of being used as a workstation. CBP
found the lift assembly was substantially transformed in the United
States into a desktop workstation.
In New York Ruling Letter (``NY'') N334531, dated September 6,
2023, CBP considered the country of origin of four unassembled
tables, where the tabletops were manufactured in Thailand, the bases
were manufactured in China, and all of the components were packaged
as unassembled tables in Thailand. Although partially unassembled,
CBP noted that it has historically found that the material
comprising the tabletop imparts the essential character to a table.
See, e.g., NY N324295, dated February 17, 2022; NY N331972, dated
April 13, 2023; NY N332328, dated May 9, 2023; NY N334127, dated
August 2, 2023; NY N334774, dated August 24, 2023; NY N334531, dated
September 6, 2023; and NY N336633, dated December 6, 2023. Based on
the totality of the manufacturing operations performed in China and
Thailand and their sequence, first in China and then in Thailand,
and the fact that the tabletops imparted the essential character of
the complete tables, CBP found that the country of origin of the
imported, unassembled tables was Thailand. See also, NY N339685,
dated May 9, 2024 (the country of origin of three unassembled tables
was Thailand under similar reasoning as in NY N334531).
Unlike Carlson Furniture Indus. and HQ H280512, the assembly
operations here are not as substantial in nature. Rather, they are
akin to the manufacturing operations in NY N334531 and NY N339685.
The functional article of commerce that is purchased by a U.S.
government agency is not simply a tabletop or table bases that are
packaged together but rather, a finished meeting table that merely
necessitates a simple combining of components without any special
skill or sophistication. And as CBP has historically found, it is
the tabletop component, which provides the tables with their
functionality and accounts for the majority of their weight, visual
appeal, and utility, that imparts the essential character of a
table. Accordingly, the tabletop component of the Kadin and Terin
table configurations that are manufactured in Canada imparts the
essential character of the imported meeting table configuration.
Thus, we find that the country of origin of the entire unassembled
Kadin and Terina table configurations as imported will be Canada for
purposes of U.S. Government procurement.
Holding
Based on the facts and analysis set forth above, the country of
origin of the Kadin and Terina models of meeting tables will be
Canada for purposes of U.S. Government procurement.
Notice of this final determination will be given in the Federal
Register, as required by 19 CFR 177.29. Any party-at-interest other
than the party which requested this final determination may request,
pursuant to 19 CFR 177.31, that CBP reexamine the matter anew and
issue a new final determination. Pursuant to 19 CFR 177.30, any
party-at-interest may, within 30 days of publication of the Federal
Register Notice referenced above, seek judicial review of this final
determination before the U.S. Court of International Trade.
Sincerely,
Alice A. Kipel,
Executive Director, Regulations and Rulings, Office of Trade.
[FR Doc. 2025-09318 Filed 5-22-25; 8:45 am]
BILLING CODE 9111-14-P
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