The country of origin of wired ear buds

N340516 June 18, 2024 OT:RR:NC:N2:209 CATEGORY: Origin Julie Li Taiwan Master Hill Technology Co., Ltd No.5, Keyun N. Rd., Huwei Township,Yunlin Taiwan RE:  The country of origin of wired ear buds Dear Ms. Li: In your letter dated June 4, 2024, you requested a country of origin ruling on wired ear buds The item concerned is referred to as Infinitive’s “Lightning Earbuds with Mic.” These are wired ear buds with an incorporated microphone. This product is assembled within Taiwan from components mainly manufactured in China. There are 4 main components: speakers/ear buds - manufactured in China the control PCBA (with microphone) - manufactured in China insulated electrical conductors (wires) - manufactured in China Lightning connector - manufactured in Japan The manufacturing/assembly process that occurs within Taiwan consists of: Encasing the Chinese insulated conductors within a Taiwanese thermoplastic polyester elastomer, eco-family (TPEE) jacket. The wires are cut, arranged into groups, twisted and covered with an outside jacket of TPEE forming a cable assembly. The Chinese speakers are assembled into their Chinese produced housings, and connected to the cable. The Japanese Lightning connector is connected to the cable assembly and a connector housing (made from material/components from both China and Taiwan) is added. The Chinese produced PCBA, which forms the control panel and microphone, is attached to cable and housed within its Chinese produced outer shell with control buttons. The product is then packaged within Taiwanese retail packaging. 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 China to create the speakers/ear buds, control PCBA with microphone, and insulated wire is both substantial and complex.  The character of this product would be imparted by the combination of these components. They would be considered the dominant components of this merchandise.  The assembly/manufacturing process that takes place in Taiwan does not change the end use of these products. The speakers, control panel/mic and insulated wire does not under go a substantial transformation as a result of the Taiwanese processing. Therefore, since a substantial transformation does not occur as a result of the Taiwanese processing, the country of origin for marking purposes would be China upon importation into the United States. The wired ear buds with microphone 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 China.  The packaging, included with your submission, will need to be updated to reflect “Made in China.” Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product, we recommend notifying your local Customs office prior to importation The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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