The country of origin of a dimmer switches

N334072 August 2, 2023 OT:RR:NC:N2:220 CATEGORY: Origin Kelly Raia Blue Tiger International 19 Benjamin Avenue East Moriches, NY  11940 RE:      The country of origin of a dimmer switches Dear Ms. Raia: In your letter dated July 18, 2023, you requested a country of origin ruling on behalf of your client, Pass & Seymour, LLC. The first item under consideration is identified as the Dimmer Switch Single Pole/3 Way Dimmer Truly Universal, Model Number RH703PTU (RH703PTU Dimmer), which is described as a paddle-style electrical switch having an additional dimming slide switch.  The RH903PTU Dimmer is intended to be used to control the operation of residential lighting and is comprised of a printed circuit board assembly (PCBA), a molded plastic body, a metal mounting plate, terminals, a heat sink, and more.  You state the RH703PTU Dimmer is assembled in Vietnam from components sourced from China.   Based on the information supplied, the PCBA that is used with the RH703PTU Dimmer is manufactured in Vietnam from a bare printed circuit board, integrated circuits, diodes, MOSFETs, resistors, capacitors, and other electronic components, by surface mount and through hole soldering processes to produce a functional PCBA.  Also in Vietnam, the PCBA, which functions to switch and dim the connected electrical circuit, is assembled into the plastic body along with the heat sink, electrical contacts, wires, and various parts.  Lastly, the RH703PTU Dimmer is inspected, tested, and packaged for export from Vietnam.   The second item under consideration is identified as the CFL/LED Dimmer Switch, Model Number RHCL453P (RHCL453P Dimmer), which is described as a paddle-style electrical switch having an additional dimming slide switch.  The RHCL453P Dimmer is intended to be used to control the operation of residential lighting and is comprised of a PCBA, a molded plastic body, a metal mounting plate, terminals, a heat sink, and more.  You state the RHCL453P Dimmer is assembled in Vietnam from components sourced from China.   Based on the information supplied, the PCBA that is used with the RHCL453P Dimmer is manufactured in Vietnam from a bare printed circuit board, integrated circuits, diodes, resistors, capacitors, TRIACs, inductors, and other electronic components, by surface mount and through hole soldering processes to produce a functional PCBA.  Also in Vietnam, the PCBA, which functions to switch and dim the connected electrical circuit, is assembled into the plastic body along with the heat sink, electrical contacts, wires, and various parts.  Lastly, the RHCL453P Dimmer is inspected, tested, and packaged for export from Vietnam.   The third item under consideration is identified as the CFL/LED Dimmer Switch, Model Number RHL373 (RHL373 Dimmer), which is described as paddle-style electrical switch having an additional dimming slide switch.  The RHL373 Dimmer is intended to be used to control the operation of residential lighting and is comprised of a PCBA, a molded plastic body, a metal mounting plate, terminals, a heat sink, and more.  You state the RHL373 Dimmer is assembled in Vietnam from components sourced from China.   Based on the information supplied, the PCBA that is used with the RHL373 Dimmer is manufactured in Vietnam from a bare printed circuit board, integrated circuits, diodes, resistors, capacitors, MOSFETs, slide potentiometers, and other electronic components, by surface mount and through hole soldering processes to produce a functional PCBA.  Also in Vietnam, the PCBA, which functions to switch and dim the connected electrical circuit, is assembled into the plastic body along with the heat sink, electrical contacts, wires, and various parts.  Lastly, the RHL373 Dimmer is inspected, tested, and packaged for export from Vietnam.   The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article. The “country of origin” is defined in 19 CFR 134.1(b) 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.”  The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing.  See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982).  This determination is based on the totality of the evidence.  See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Regarding the country of origin of the subject dimmer switches, in our view the assembly of the PCBA in Vietnam by soldering the individual components onto the bare board results in a substantial transformation of the individual components to produce a PCBA of Vietnamese origin.  Furthermore, it is the opinion of this office that the PCBA utilized in each of the dimmer switches establishes the function of the switch because it is the article within the assembly that opens and closes the electrical circuit and provides the dimming function.  As such, we find that the individual components that make up the dimming switches are transformed in Vietnam into a new article of commerce with a different name, character, and use.  Thus, the RH703PTU Dimmer, the RHCL453P Dimmer, and the RHL373 Dimmer are considered products of Vietnam for origin and marking purposes at time of importation into the United States. Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.  The application of a ruling letter by a CBP field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” 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, contact National Import Specialist Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division