The country of origin of a coiled audio cable

N332853 May 23, 2023 OT:RR:NC:N2: 209 CATEGORY: Origin Ka Hei Li Koda Electronics (HK) Co., Ltd 2/F Mandarin Commercial House, Wan ChaiHong Kong RE: The country of origin of a coiled audio cable Dear Mr. Li: In your letter dated May 11, 2023, you requested a country of origin ruling. The merchandise under consideration, identified by model number WRX23002, is described as a 6-foot coiled audio cable with microphone. The cable consists of a 6-foot length of insulated cable affixed with 3.5mm audio jacks on both ends. This cable also incorporates an inline microphone with a control button, located toward the end of the cable in close proximity to the user’s mouth. The subject cable can be used to connect compatible devices to headphones or headsets. In your request, you state that the manufacturing process is fully completed in Vietnam. This process begins with Vietnamese origin coiled audio cables being cut to length. The ends are then prepared for the addition of Chinese origin audio jacks. Each audio jack is comprised of several subcomponents. The jack components are soldered and assembled on each end of the cable. Next, a Chinese origin microphone with a control button is incorporated into the cable assembly. The insulators are stripped and the microphone/control button is soldered into the electrical circuit of the cable. The finished cable is then tested, inspected, and packaged for shipment to the United States. The “country of origin” is defined in 19 CFR 134.1(b), in pertinent part, 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 this part.”  For tariff purposes, the courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).  Based upon the facts presented, it is the opinion of this office that the manufacturing process that takes place in Vietnam is substantial and complex. The various components and subcomponents are transformed within Vietnam into a different article with a new name, character, and use. They lose their separate identities and become an integral part of a new article as a result of the manufacturing process. Accordingly, the 6-foot coiled audio cable with microphone, model number WRX23002, is considered a product of Vietnam for origin and marking purposes. This ruling is being issued under the provisions of Part 177 of the Customs 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 Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division