Country of origin
Also: origin · rules of origin
Where a product was produced or substantially transformed — not where it was bought or shipped from — which decides the additional tariffs that apply.
Definition
Country of origin is the economic nationality of a product. It determines which Section 301, 232 and reciprocal measures stack on the base rate, so it can be the single biggest driver of your duty bill.
For goods made in more than one country, customs uses the substantial transformation test: origin is the last country where the product became a new and different article of commerce. Simple assembly, repackaging or labelling generally does not change origin.
Worked example
Chinese-made goods bought from a European distributor are still of Chinese origin, so the Section 301 tariffs still apply — the invoice country is irrelevant.
Related codes & tools
Sources
Definitions are informational, not customs rulings. Confirm rates against the schedule of record and see our methodology & disclaimer.