The country of origin of gaming headsets

N334424 August 22, 2023 OT:RR:NC:N2:209 CATEGORY: Origin Keri Sanabria American Shipping Co. Inc. 250 Moonachie RoadMoonachie, NJ 07074 RE:  The country of origin of gaming headsets Dear Ms. Sanabria: In your letter dated August 1, 2023, on behalf of your client, Voyetra Turtle Beach Inc., you requested a country of origin ruling on gaming headsets. The item concerned is a wireless gaming headset referred to as the Stealth 600P Gen 2 MAX. Voyetra Turtle Beach Inc. is planning to manufacture the gaming headsets within Vietnam. The manufacturing process that occurs within Vietnam consists of: Two printed circuit boards (PCBs), which are manufactured in China, are populated with over 167 electrical components (i.e. capacitors, resistors, switches, etc.) predominantly from China with additional components coming from Japan, Malaysia, Singapore, and Thailand. A process called Surface Mount Technology (SMT) is used to place and solder (electrically connect) the components to the PCB forming a printed circuit board assembly (PCBA). Firmware/software is installed and the PCBAs are tested. Cable assemblies, injection molded plastics, audio components, cushions, and various miscellaneous parts and parts of general use made in China are assembled into the product. Finally the headset is packaged in a protective tray and placed within a consumer-grade retail box with a user manual, all of which is manufactured in Vietnam.A detailed explanation of all manufacturing and assembly steps has been provided. 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). Based upon the facts presented, it is the opinion of this office that the manufacturing processes that take place within Vietnam are substantial and complex. The various components 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 country of origin for marking purposes for the Stealth 600P Gen 2 Max gaming headset is Vietnam upon importation into the United States. The Stealth 600P Gen 2 MAX gaming headset should be legibly, conspicuously, and permanently marked in accordance with the requirements of 19 U.S.C. 1304 to indicate that its country of origin is Vietnam.   This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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