INTERNATIONAL TRADE LAW
Country of Origin Marking Rules for US Imports
Country-of-origin marking is the legal requirement that nearly every imported article tell the U.S. buyer where it was made. The rule comes from 19 U.S.C. § 1304, implemented in 19 CFR Part 134, and it is precise: each article of foreign origin must be marked conspicuously, legibly, indelibly, and permanently — as permanently as its nature allows — with the English name of its country of origin, so the ultimate purchaser in the United States can read it. Miss this and CBP can hold your shipment and add a punitive duty.
This guide covers how to mark correctly, how to determine what country counts as the origin, and the special rules that apply to goods from Canada and Mexico.
What the Marking Has to Say and Where
The statute sets a standard, not a single format. Your marking must be:
- Conspicuous — findable by an ordinary purchaser without a hunt.
- Legible — readable in English.
- Indelible and permanent — durable enough to survive normal handling to the point of sale, given the nature of the article.
The required phrasing is the English name of the country (for example, “Made in Vietnam” or “Product of Italy”). The “ultimate purchaser” — usually the last U.S. person to receive the article in the form imported — is the audience the marking must reach.
Determining the Country of Origin
The country of origin is the country where the article was manufactured, produced, or grown. The hard cases involve goods made from inputs from several countries or assembled in stages.
The general (non-preferential) test is substantial transformation: a product acquires a new country of origin only where processing converts it into a new and different article with a distinct name, character, or use. Simple assembly, repackaging, or minor finishing usually does not change origin.
A critical distinction trips up many importers: country of origin is not the same as country of shipment, and not always the country of manufacture. Where the final, most significant transformation happened is what controls — not where the box was loaded onto the vessel.
Special Rule for USMCA Goods
For goods of Canada or Mexico, CBP does not use the substantial-transformation case law for marking. Instead, the tariff-shift marking rules in 19 CFR Part 102 determine the country of origin. These rules apply for marking purposes whether or not you claim USMCA preferential tariff treatment. If you import from Canada or Mexico, run origin through Part 102, not the general standard.
The 10% Marking Duty — and Other Consequences
Marking is enforced with teeth. If goods are not properly marked at entry and are not exported, destroyed, or re-marked under CBP supervision, the statute imposes an additional duty of 10% of the value under 19 U.S.C. § 1304(i). Beyond that, improperly marked goods can be detained, and a pattern of false or misleading markings can support penalties.
| Issue | Consequence |
|---|---|
| Goods unmarked or improperly marked at entry | Detention; re-marking required under CBP supervision |
| Not marked, exported, or destroyed as required | Additional 10% ad valorem marking duty |
| False or deceptive origin claims | Potential penalties and seizure |
Marking Exceptions
Not every article must itself be marked. The statute and 19 CFR 134.32–.33 contain exceptions (historically called the “J-list”) for articles that cannot be marked, where marking would damage the goods, where the container’s marking reaches the ultimate purchaser, or where the cost would be prohibitive. Exceptions are specific and narrow — confirm an article qualifies rather than assuming it does.
A separate point of confusion: an unqualified “Made in USA” claim is governed by the Federal Trade Commission, not CBP’s import-marking rules. The two regimes ask different questions, and meeting one does not satisfy the other.
Why It Matters
Marking ties directly into the rest of your entry. The origin you determine drives the duty rate and any special tariffs you pay, and it interacts with tariff classification. Getting origin and marking right is part of the importer’s duty of reasonable care — and the 10% marking duty is one of the most avoidable costs in importing.
Frequently Asked Questions
What does U.S. law require for country-of-origin marking?
Under 19 U.S.C. § 1304, every article of foreign origin (with limited exceptions) must be marked conspicuously, legibly, indelibly, and permanently with the English name of its country of origin so the ultimate U.S. purchaser can read it.
How is country of origin determined?
By substantial transformation — the country where processing created a new article with a different name, character, or use. For goods of Canada or Mexico, the tariff-shift rules in 19 CFR Part 102 apply instead.
What is the penalty for failing to mark imports?
If goods are not properly marked and are not exported, destroyed, or re-marked under CBP supervision, an additional duty of 10% of the value applies under 19 U.S.C. § 1304(i), and the goods can be detained.
Is “country of origin” the same as where the goods were shipped from?
No. Origin is where the goods were made or substantially transformed, which can differ from both the country of manufacture of individual parts and the country the shipment left from.
Origin and marking errors are easy to make and expensive to fix at the border. Reidel Law Firm provides import and export compliance counsel — including origin determinations and marking reviews — for a predictable flat fee: get a flat-fee compliance memo before your next entry.
