The country of origin of a teleconferencing device

N343451 November 5, 2024 OT:RR:NC:N2:209 CATEGORY: Origin Jaden Kuo PricewaterhouseCoopers WMS Pte. Ltd., Taiwan Branch 27 F, No. 333, Sec. 1, Keelung Rd.,Xinyi Dist., Taipei City 110 Taiwan RE:  The country of origin of a teleconferencing device Dear Mr. Kuo: In your letter dated October 22, 2024, you requested a country of origin ruling on behalf of you client, Amtran Technology Co., Ltd. The item concerned is referred to as the “Neat Pad”. This item is a tablet-like device used to run teleconferencing applications, facilitating virtual meetings. It is designed to control meetings, display room availability and connect/control a separate sound bar/microphone device. The Neat Pad is limited in use and function, it can only connect to and download/run specific teleconferencing applications. It cannot run internet searches, nor can it interact with social media sites. The Neat Pad operates with a single Power over Ethernet (PoE) cable. All materials, components and electrical elements will be sourced from both Taiwan and China, to produce the finished goods within Taiwan. Additionally, the activities of testing, packing and the integration of the software will be conducted within Taiwan. The Neat Pad consists of an LCD touch screen, housing, and numerous printed circuit board assemblies (PCBAs). The PCBAs incorporated include a connector board, a power board, various sensor boards, microphone/audio boards and the main PCBA which is the “brain” of the system. The various components/elements that make up each PCBA will be sourced from China and Taiwan, they include, resistors, diodes, connector jacks, transistors integrated circuits and numerous other electrical elements. The manufacturing/assembly processes that take place within Taiwan include: Manufacture of all PCBAs - The various electrical elements/components are mounted to the bare printed circuit boards using techniques such as solder paste printing, surface mount technology (SMT), and reflow soldering. Programming - The integrated circuits are programmed and tested. Assembly of finished good - The various PCBAs, LCD module, housing and all other components are assembled into the finished article. Software download - The software user interface for the Neat Pad will be developed in the United States. Within Taiwan software engineers will install the user interface, ensuring the device incorporates all features/functionality and operates as intended. Final inspection - The Neat Pad is then inspected and packaged for sale/shipment. 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 Taiwan to create the Neat Pad, is both substantial and complex. The character of this product is imparted by the main PCBA which would be considered the dominant component of this assembly. The manufacture of the main PCBA, (as well as all other PCBAs) and the final assembly process of the good, which all takes place with Taiwan, results in a substantial transformation of all non originating components/elements. Therefore, since a substantial transformation occurs as a result of the Taiwanese manufacturing process, the country of origin for marking purposes would be Taiwan upon importation into the United States. The Neat Pads 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 Taiwan. 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